Tax assessment is one of the ways for tax authorities to manage and provide tax services for taxpayers to fulfill their tax obligations. Through the implementation of tax assessment, we can find the shortcomings in the process of collection and management, strengthen the management monitoring function, embody the civilized thought of service first, and integrate service into management. It plays an important role in helping taxpayers find and correct mistakes and omissions in the process of fulfilling their tax obligations, and correcting taxpayers' tax awareness and ability to fulfill their tax obligations.
From the above definition, it can be seen that tax source management is a comprehensive work, and tax assessment is a part of its work.
New tax assessment management measures People's Republic of China (PRC) State Taxation Administration of The People's Republic of China issued Guo Shui Fa [2005] No.43 Notice on Printing and Distributing Tax Assessment Management Measures (Trial) New tax assessment management measures 20 10 07 19 ... Recently, State Taxation Administration of The People's Republic of China held a seminar on revising tax assessment management measures in Yichun City, Heilongjiang Province.
What's the difference between tax assessment and tax inspection? Hello, classmate, I'm glad to answer your question!
In practice, due to the imperfect system and other reasons, there are always some vague understandings about the positioning of tax assessment and tax inspection, the distribution of burden of proof in tax investigation, and whether administrative punishment should be given in tax assessment, which need to be clarified.
First, the functions of tax assessment and tax inspection are different.
The goal of tax inspection is to investigate and deal with violations of laws, and the tax administration law defines its function as "focusing on investigating and dealing with tax evasion, tax evasion, tax fraud and tax refusal". The difference between tax assessment and tax assessment is that tax assessment confirms or adjusts the tax payable by analyzing and screening the facts of tax elements, with the purpose of helping taxpayers accurately calculate their tax obligations and realize tax fairness; The purpose of tax inspection is to investigate and deal with tax violations and improve tax compliance by punishing a few tax violations. Therefore, the tax assessment mainly focuses on the taxpayer's application materials and how much tax should be paid for the tax-related facts formed by the tax-related information held by the tax authorities; The focus of tax inspection is the constitutive requirements of illegal acts. Illegal taxpayers have to pay more illegal costs besides recovering taxes.
Two, the legal form of tax assessment and the elements of illegal behavior
The purpose of tax assessment is to confirm or adjust the tax obligation. Its legal form is a specific administrative act of tax authorities to confirm or adjust the tax amount, and it is also a specific form for tax authorities to exercise tax collection and management rights. This is also the biggest reform of the tax assessment system. The original tax assessment system is located in the tax administrative guidance. The tax authorities do not need to take specific administrative actions to confirm or adjust the tax amount. If taxpayers need to pay back taxes or adjust their declarations, the tax authorities only need to make evaluation suggestions and ask taxpayers to pay back taxes. If malicious tax evasion is found, it will be handed over to the audit. Due to the different positioning of tax inspection and tax assessment, in the tax inspection procedure, investigators must collect evidence to prove whether the taxpayer's illegal behavior is subjective fault, while in the tax assessment process, it is generally not required to actively collect evidence to prove the taxpayer's subjective fault unless the illegal behavior shows obvious subjective intention.
Third, the practical application of tax assessment in risk response
On the one hand, the content and emphasis of tax investigation are different. The purpose of tax assessment is to confirm the taxable amount, and its inspection content lies in taxable facts; The purpose of tax inspection is to investigate and deal with tax violations. Besides taxable facts, it is also necessary to investigate whether taxpayers have subjective faults. In the investigation of taxable facts, tax inspection focuses on the authenticity and legality of tax facts, that is, substantive examination; However, the tax assessment focuses on the formal review, the logical relationship and analysis of tax-related materials, especially the integrity of the declaration materials. On the other hand, they have different requirements on the strength of evidence collection. In tax inspection and investigation, we must implement the principle of active and comprehensive investigation. For tax violations accused by tax authorities, it is necessary to collect evidence that taxpayers are suspected of violating the law and the circumstances are aggravated, as well as evidence that taxpayers have reduced or exempted, so as to ensure the fairness and justice of administrative punishment. Tax assessment investigation is auxiliary, mainly collecting evidence related to tax declaration materials, with the purpose of confirming, adjusting or perfecting taxpayers' declaration behavior. Therefore, the evaluation investigation is bound by the principle of economic efficiency, while the inspection investigation is limited by the principle of administrative restraint.
Fourth, the application of control means in the process of risk response
Whether the tax assessment in the process of risk response needs administrative punishment does not lie in any link, but in whether it meets the constitutive requirements of illegal acts. The goal of tax inspection is to punish tax violations, and tax authorities must pay a higher price for illegal acts while recovering taxes. Therefore, administrative punishment is a necessary legal means.
For details, please refer to "The Difference between Tax Assessment and Tax Inspection from the Perspective of Risk Management" by Gao Dun Online School, and the original author is Director of Changzhou Local Taxation Bureau, Jiangsu Province.
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Do tax source management and tax source monitoring mean the same thing? 1. The topic is generally understandable, but in a strict sense, tax source management includes tax source monitoring, which is a part or link in management, and tax source monitoring is an important link in tax source management;
2. It can be seen that it is appropriate to extend the understanding in the context of the phrase;
3. The above is for reference only, please make a judgment according to the actual situation.
Which is better, tax source management or tax inspection? If you just entered the tax department, it is recommended to exercise in the management department first and get familiar with the basic business and process of tax. Then go to the inspection department, get familiar with it, and it is easier to make achievements.
Management department is more procedural and transactional work, which is basic work; The audit department is mainly engaged in auditing accounts, which requires high comprehensive ability and is a creative work.
If you don't know anything about tax work, you will feel at a loss when entering the inspection department. You don't know where to start, and you will find that what you have learned from books is useless.
This is the advice of an old comrade who has been doing tax inspection for 20 years!
Fill in the tax assessment self-inspection form casually; As long as you don't evade taxes.
Can tax assessment identify big problems?
Through the implementation of tax assessment, we can find the shortcomings in the process of collection and management, strengthen the management monitoring function, embody the civilized thought of service first, and integrate service into management.
It is of great significance to help taxpayers find and correct mistakes and omissions in the process of fulfilling their tax obligations, and to correct taxpayers' tax awareness and ability to fulfill their tax obligations.
Is the tax assessment management method operable? On March 3rd, 2005, Kloc-0, this bureau promulgated the management method of tax assessment, and put forward the relevant guiding requirements for tax assessment in the form of normative documents for the first time, which indicated that the new tax collection and management method of tax assessment was fully affirmed by the relevant leaders of the General Administration of Taxation, indicating that the ideas of exploring tax assessment in various places have basically met the requirements of the times and the needs of tax collection and management. This paper only talks about my personal understanding of the relevant ideas of the Measures for the Administration of Tax Assessment, so please criticize and advise.
First, the practical significance of the promulgation of the Measures for the Administration of Tax Assessment
1, which clarifies the definition of tax assessment and the basis and purpose of formulating the Measures for the Administration of Tax Assessment. The Measures for the Administration of Tax Assessment points out that "tax assessment refers to the management behavior that the tax authorities make qualitative and quantitative judgments on the authenticity and accuracy of the tax returns (including the application for tax reduction or exemption, the same below) of taxpayers and withholding agents, and take further collection and management measures", and clearly put forward the definition of tax assessment for the first time. At the same time, it is clearly pointed out that the formulation basis is "according to the relevant national tax laws and regulations, combined with the actual work of tax collection and management", and the purpose is to "further strengthen the management of tax sources, reduce tax risks, reduce tax losses, and continuously improve the quality and efficiency of tax collection and management."
2. Explain the relevant principles of tax assessment. The Measures for the Administration of Tax Assessment points out that the general principle of tax assessment is to "follow the principle of strengthening management and optimizing services; Classified implementation, according to local conditions; Man-machine combination is simple and easy. " Here, we can easily find that tax assessment is not only a concrete measure to strengthen management, but also another way to optimize services and establish an image. For the specific work, the relevant principle requirements are put forward respectively. For example, it is stipulated that "the tax source management department of the grass-roots tax authorities and their tax administrators are mainly responsible for the tax assessment of key tax sources and major issues, and the tax authorities at higher levels can also be responsible for the tax assessment", and the time limit and frequency of the assessment should be "after the expiration of the tax declaration, the assessment period shall be based on the current period of tax declaration ...", "According to the provisions of national tax laws, administrative regulations, departmental rules and other relevant economic regulations, the tax assessment of various taxes declared and paid by the same Narui person should be combined and unified to avoid multiple heads. More importantly, the Measures for the Administration of Tax Assessment points out for the first time that "State taxation bureaus and local taxation bureaus at all levels should strengthen cooperation in tax assessment, improve the enjoyment of relevant information, simplify assessment procedures, improve the effectiveness of assessment, and make it as convenient as possible for taxpayers", and puts forward the requirements of multi-party cooperation and coordinated operations for tax departments to effectively carry out tax assessment.
3. Standardize the specific operational requirements of tax assessment. The Measures for the Administration of Tax Assessment consists of five chapters and twenty-two articles, which provide guidance on relevant operational requirements from the aspects of assessment indicators, assessment objects, assessment methods, assessment result processing and assessment work management. It not only has clear policy-oriented requirements, but also allows local tax authorities at all levels to formulate corresponding tax assessment operation procedures in light of actual conditions. For example, Article 6 of Chapter 2 stipulates that "tax assessment indicators can be continuously refined and improved in combination with the actual assessment work", and Article 8 stipulates that "the early warning value of tax assessment indicators shall be determined by local tax authorities according to the actual situation" and so on. The most gratifying thing about the Measures for the Administration of Tax Assessment is that Article 26 stipulates that "if a staff member engaged in tax assessment practices favoritism or abuses his power in tax assessment, or leaks information to a taxpayer suspected of violating tax laws, causing him to evade investigation, or concealing the true assessment results, not handing over the case, or distorting the tax assessment results, causing losses to the taxpayer, which does not constitute a crime, the tax authorities shall give him administrative sanctions in accordance with relevant regulations; If a crime is constituted, criminal responsibility shall be investigated according to law. It can be said that this article puts forward new requirements for appraisers' professional quality and sense of responsibility, and raises the evaluation of tax assessment performance to the height of assuming legal responsibility.
4. Broaden the scope of tax assessment. First of all, from the evaluation object, Article 17 of the Measures for the Administration of Tax Assessment stipulates that "taxpayers who regularly collect taxes and individual industrial and commercial households who have not reached the threshold can refer to their production and operation, use relevant evaluation indicators for regular analysis, judge the rationality of the quota (quota rate) and whether it reaches the threshold, and resume tax collection". In the past, many local tax authorities concentrated all their assessment work on enterprises and institutions, and now the General Administration has clearly put forward this right. Our vision of tax assessment has been further expanded. Secondly, from the evaluation time limit, it is stipulated that "special circumstances can be extended to the previous period or previous year". Thirdly, in terms of taxes assessed, it is stipulated that "the object of tax assessment is all taxpayers and all taxes payable managed by the competent tax authorities", which breaks through the limitation of the time limit for final settlement (settlement) of related taxes.
Looking at the highlights of the Measures for the Administration of Tax Assessment, we have reason to believe that with the attention of tax authorities at all levels and the continuous advancement of tax collection and management reform, tax assessment will continue to improve and develop.
However, as one of the staff engaged in tax assessment at the grass-roots level, combined with the development status of tax assessment in our county, I also feel that the Measures for the Administration of Tax Assessment basically remains in the original development stage of assessment, which is of little practical significance for the next stage of assessment.
1, the legal status of tax assessment has not been established. Reason 1: The Measures for the Administration of Tax Assessment states that the measures are "formulated in accordance with relevant national tax laws and regulations". According to which law? As a normative file of the State Administration of Taxation, it is somewhat puzzling if the source is not indicated. Reason 2: What is the basis of tax assessment itself? I think the tax department has the right and obligation to carry out its own work according to the actual situation. However, with tax inspection and tax assessment, isn't it a bit artificial to increase work pressure? Moreover, evaluation always takes up taxpayers' time, and it is not excluded that in some cases, some appraisers sometimes affect taxpayers' normal production, operation and management. Reason three: the coordination between tax assessment and tax inspection has not been well reflected. In the process of assessment, "if taxpayers are found to have evaded taxes, evaded taxes, defrauded export tax rebates, refused to pay taxes or other tax violations that need to be investigated, they should be handed over to the tax inspection department for handling." But as far as I know, if there is no such incident to be handed over, the assessment conclusion is usually not recognized by the inspection department or the legal significance of the assessment conclusion does not exist, and the tax assessment itself is still worthless. Moreover, the audit settlement rate in some places is not very high. Reason 4: Article 22 of the Measures for the Administration of Tax Assessment stipulates that "the tax assessment analysis report and tax assessment working papers are internal materials of tax authorities ... and do not serve as the basis for administrative reconsideration and litigation", which means that the relevant documents used in the assessment process are not expressly stipulated in the Tax Administration Law and should not have the role and effect of legal documents. Taxpayers should not bear any legal responsibility for whether they receive or sign for it. After all, not every suspicious object has tax problems.
Therefore, tax assessment has definitely played a positive role in the collection and management of tax departments and helping taxpayers improve their tax payment level. However, we have to admit that the overall impression of tax assessment is a bit "four unlike", and many taxpayers have doubts. Some taxpayers even think that tax assessment is a disguised inspection measure taken by tax authorities to avoid the restrictions on the number of annual inspections in the Tax Administration Law.
2. Some elements of tax assessment are not clearly defined. Reason 1: Although the Measures for the Administration of Tax Assessment has guiding provisions, it does not clearly stipulate the number of appraisers, the number of appraisals per household per year, the proportion of appraisers, the regional coordination of early warning values, the extension time of appraisal, the form and content of feedback of appraisal conclusions, etc. Taking the number of people evaluated as an example, because there is no specific provision, it shows that tax assessment is not necessarily limited to more than two people, because tax assessment does not belong to the scope of administrative law enforcement. Another example is "special circumstances can be extended to previous periods or previous years". What is a special case and which year can it be extended? (In fact, the Measures for the Administration of Tax Assessment stipulates that "if a taxpayer is found to have evaded taxes, evaded the recovery of tax arrears, defrauded export tax rebates, refused to pay taxes or other suspected tax violations that need to be investigated and dealt with, it shall be handed over to the tax inspection department for handling", which extends the tax collection authority and inspection, and the taxpayer repeats the same thing more than twice. Reason 2: tax assessment is easy to get the tax collection department into a quagmire. Because it is not recognized by the inspection department, it is often the grass-roots tax collection and management department that concludes that it has made efforts, and taxpayers have paid taxes, but they have been left aside in the inspection, lacking seriousness and damaging the image of law enforcement departments. Reason 3: The names, types and specific contents of documents used by local tax authorities are not uniform. In some areas, assessment is no different from inspection, and frequent evidence collection and copying make taxpayers very disgusted. These are not stipulated in the Measures for the Administration of Tax Assessment.
3. The principle of tax assessment and service optimization has not been strongly reflected. The Measures for the Administration of Tax Assessment regards optimizing services as a principle of tax assessment. Personally, the core of optimizing service should be to facilitate taxpayers and minimize the interference to taxpayers' normal production and operation management. At present, the tax authorities in some areas divide the types of tax assessment very carefully, and its guiding ideology is obvious, but it seems to be contrary to the relevant provisions of the Measures for the Administration of Tax Assessment in State Taxation Administration of The People's Republic of China. Although the Administrative Measures for Tax Assessment in State Taxation Administration of The People's Republic of China was promulgated late, every tax authority once described tax assessment as a powerful measure to help taxpayers improve the level and quality of tax payment. In addition, the tax authorities in some areas artificially classify tax assessment into special assessment types, and then assess a certain tax type, which is also contrary to the relevant provisions of the Measures for the Administration of Tax Assessment. On the other hand, it is not uncommon for tax source management agencies and tax administrators of some tax departments to evaluate the same taxpayer twice or more in one year, which seems to be contrary to optimizing services.
More importantly, looking at the Measures for the Administration of Tax Assessment, the only provision in Article 18 that "taxpayers need to supplement their own tax information, taxpayers need to supplement their own declarations, pay back taxes and adjust their accounts, and the tax authorities should urge taxpayers to implement them item by item in accordance with the provisions of the tax law", combined with the principle of optimizing services, is far-fetched, and there is no provision for optimizing services, especially Article 22. "The problems found in tax assessment shall be assessed and analyzed, and suggestions for further strengthening the work of tax collection and management shall be put forward, and the contents, processes, evidence, basis and conclusions of the assessment shall be recorded in the working papers of tax assessment. Tax assessment analysis report and tax assessment working papers are internal information of tax authorities and are not distributed to taxpayers ",which further shows that tax assessment is an out-and-out one-way management behavior of tax authorities, and the principle of optimizing services for tax assessment is really puzzling. No wonder a taxpayer asked me, "Why didn't you tell the taxpayer?" "You can give a taxpayer all the inspection materials, but why can't you evaluate them?" . Of course, some local tax authorities have fed back the assessment conclusions to taxpayers through certain channels, such as tax assessment reports, but as far as its content is concerned, it is not very detailed, which has limited guiding significance for taxpayers to improve their tax payment level and make rapid rectification in the future, and it is inevitable (not necessarily intentional) for taxpayers to commit crimes again.
4. The assessment mechanism for evaluating performance is not perfect. The Measures for the Administration of Tax Assessment stipulates that local tax authorities at all levels "should establish and improve the post responsibility system, post rotation system, assessment review system and accountability system for tax assessment, and strengthen the daily inspection and assessment of tax assessment". In my opinion, local tax authorities at all levels do not have a good assessment and supervision mechanism at present. Therefore, local tax authorities at all levels should pay special attention to the law when formulating various systems, and try to integrate with the law enforcement responsibility system to avoid multiple assessments.
Therefore, I would like to discuss with you my personal suggestions and views on tax assessment:
1. It is necessary to establish and improve a whole set of institutions, equipped with skilled business personnel, and ensure the long-term strong guidance and normal development of tax assessment.
2. Correct the position of tax assessment. The focus of tax assessment should be to evaluate whether taxpayers have fulfilled their tax obligations correctly and timely in accordance with the regulations, and to avoid the practice of speeding up the progress by tax assessment. It should focus on analyzing the difference between the actual profit rate and the actual tax burden of taxpayers at all levels in the same industry in this area and its subjective and objective reasons, so as to lay a foundation for further improving the collection and management measures.
3. Tax assessment should be combined with tax credit rating to avoid arbitrary operation of credit rating, combine tax assessment with daily inspection as soon as possible, and play the role of tax assessment in "strengthening tax source management, reducing tax risk and reducing tax loss".
4. Straighten out the relationship between tax collection and inspection, and improve the feedback mechanism of tax assessment. Taxpayers should be informed of the relevant conclusions of the assessment in detail, so as to truly achieve the purpose of "strengthening management and optimizing services". At present, the evaluation conclusions in many places are very simple, which does not meet the purpose of allowing taxpayers to "correct their own declarations, pay their own taxes, and adjust their accounts". In addition, even if the grass-roots collection and management departments find problems, they will find ways to solve them themselves, and rarely hand them over directly to the inspection, because the inspection and management departments have corresponding task indicators (and the inspection departments rarely report the problems to the collection and management departments quickly).
5. Unify the business rules of tax assessment around the country, and formulate detailed rules for the implementation of tax assessment, so that tax assessment can truly become a sharp weapon for the grass-roots tax authorities to collect and manage after the separation of tax collection and management. At the same time, "the grass-roots tax authorities and their tax source management departments should make full use of modern information means, extensively collect and accumulate all kinds of tax-related information of taxpayers, and constantly improve the evaluation level; We should always analyze the results of research and evaluation and put forward suggestions to strengthen the collection and management work; It is necessary to do a good job in sorting out the assessment data and establish tax assessment files in line with the principle of "simplicity and practicality"
6. Establish an energy level evaluation mechanism. "To strengthen the training of tax assessors, and constantly improve the comprehensive quality and assessment ability of tax assessors". Through the business assessment and practical operation competition of tax administrators, the tax assessment grade of tax administrators is determined, and the scope of enterprises with different grades can be determined by each region according to the economic development of its jurisdiction, and then linked to wages and benefits. It can not only promote the sense of progress of tax administrators, but also ensure the evaluation performance to a certain extent, reduce evaluation accidents and reduce tax risks.
To sum up, I personally think that State Taxation Administration of The People's Republic of China's "Measures for the Administration of Tax Assessment" has a strong guiding significance to a certain extent, but its practicality and rigor need to be further improved and improved. In particular, it is necessary to summarize the achievements of tax assessment in various places in time, popularize their experience, and avoid tax assessment falling behind the needs of economic development and tax collection and management situation in some areas. I believe that with the passage of time, the tax assessment will be standardized and improved continuously, and it will certainly develop along a healthy track.
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On how to give full play to the role of tax assessment, which is an important means and method to implement scientific, standardized and refined tax management. How to give full play to the role of tax assessment? I think it is very important to base on the "four combinations" in tax assessment to improve the assessment performance.
First, based on man-machine combination, it can effectively improve the accuracy of finding doubts, so as to conduct targeted interviews. For the development of tax assessment information management system, the finer the industry division, the more accurate the assessment warning value and the higher the accuracy of finding doubts. However, due to the variety of industries in which taxpayers are located, the types of products in the same industry are different, the main business and part-time business are different, and the operating methods and operating results are different, it is difficult to accurately divide industries. Therefore, the results of computer comparison must be further analyzed by appraisers to improve the accuracy of finding doubts and lay a good foundation for the next interview.
Second, based on the combination of pre-assessment and post-audit to effectively improve the accuracy of audit case selection and realize the benign interaction between tax assessment and tax audit. Tax assessment is mainly based on evaluation and guidance, and mainly adopts methods such as audit, calculation, analysis and investigation. It is the management service link of tax revenue, and only finds and handles the declaration errors that are not subjective and intentional or do not constitute tax evasion. Due to various reasons, the accuracy of tax inspection is low. The combination of pre-evaluation and post-evaluation can play a complementary role. In the process of assessment and guidance, relevant clues such as suspected theft, evasion, fraud, and tax refusal will be handed over to the inspection department in time for evaluation and investigation. In addition to special inspections, inspection departments should generally follow the principle of no inspection and no evaluation. It is necessary not only to deal with and punish tax violations, but also to reflect the problems and deficiencies in tax collection and management to the tax collection and management department in time through strengthening case analysis, so as to investigate and promote management.
Thirdly, based on the combination of daily assessment and professional assessment, improve the accuracy of parameter indicators and early warning values, and make tax assessment more professional and systematic. Tax assessment should be divided into daily assessment and professional assessment, and two-level assessment management mode should be implemented, namely, daily assessment of tax administrators and professional assessment of staff of assessment firms. Tax administrators are in the front line of tax collection and management, and are familiar with the basic situation of enterprises under their jurisdiction. The daily evaluation of tax administrators mainly focuses on the evaluation of tax declaration, invoice management, new business households, general business households and sporadic tax source households, and provides suggestions for the correction of reference indicators and early warning values to professional evaluators. Professional evaluation is carried out by the specialized personnel of the specialized agencies (management departments or comprehensive business departments) responsible for the evaluation work of each bureau. Professional appraisers have high knowledge of taxation, finance and computer application. , and can focus on the evaluation of key tax sources and key industries, responsible for determining the reference index and early warning value.
Four, on the basis of the combination of desk evaluation and field evaluation, to further improve the accuracy of determining the object of collection and management. Tax assessment is mainly based on desk assessment and analysis. The so-called desk evaluation is based on various tax information, financial information and invoice information. Declared by the taxpayer, and compared with the preset quotation index and early warning value through the computer, and found the doubts. Due to the lack of a deeper understanding and explanation of taxpayers, appraisers are often difficult to verify and judge, and the evaluation level is superficial. Therefore, desk assessment can be combined with on-the-spot assessment, and some taxpayers with outstanding doubts can be selected for on-the-spot assessment, so as to dig deeper problems and further determine the object of collection and management.