我国纳税评估制度的缺陷及优化

Deficiencies and Optimization of China's Taxation Assessment System

纳税评估作为国际通行的税收管理惯例与做法,是税收征管改革的方向性选择,充分体现了"公平、中性、透明"的现代税收管理理念,对于实现税收资源的有效配置、科学地监控税源、营造良好的税收环境具有不可替代的作用。我国应该尽快解决当前纳税评估在认识、人员、信息、方法、专业等方面的局限性,加强对纳税评估理论的探索,建立有效的纳税评估机制和科学的指标体系,提高纳税评估的智能化水平。

The tax assessment, as an international management practices, is the directional choice about the tax management reformation in China, which fully reflects the ＂fair, neutral, transparent＂ taxation administration concept. For the effective allocation of the tax, scientifically monitoring sources of tax revenue and favorable tax environment can play an important role. In China the limitations of the Tax Assessment such as the understanding, personnel, information, methods and the professional areas should be resolved as soon as possible, the tax assessment theory exploration should be strengthened, and an effective tax assessment mechanisms and scientific index system should be established, so as to improve the intelligent level of tax assessment.