我国税基评估存在的问题与对策

Some Study about Improvement of Tax Base Assessment in China

税基评估作为与现代税收管理联系紧密的一项评估业务,已经逐渐成为各国税收管理制度的重要组成部分,受到各国税收部门和评估机构的普遍重视。我国的税基评估目前存在一些问题,通过借鉴国外在完善税基评估过程中所积累的先进经验和方法,并与我国现阶段的国情相结合,可以勾勒出进一步完善我国税基评估的基本思路。

Tax base assessment, which closely related to the tax administration nowadays, has gradually become an important part in system of tax administration, and worldwide tax bureaus and assessment institutions attach great importance on it. This paper analyzes the problem existing in tax assessment in our country, after reference on the advanced experience and methods being used by foreign countries, taking the domestic background into account, then give some feasible methods and suggestions on improvement of tax base assessment in China.