关于提高我国纳税评估效率的建议  

Suggestions on how to achieve higher efficiency of tax assessment in China

作　　者：梁贝[1] 李俊明 李哲[3] 

机构地区：[1]广东外语外贸大学经贸学院 [2]华南蓝天航空油料有限公司 [3]广州中医药大学,广东广州510000

出　　处：《管理观察》2015年第34期158-160,共3页Management Observer

摘　　要：纳税评估是当前国际上先进的税收管理制度。在我国税源式管理的新征管模式中,纳税评估已经成为税务管理的重要工作内容,但由于缺乏法律支持、信息短缺、评估智能化水平低、评估人员整体素质偏低等多种原因,纳税评估效率偏低。因此,应该采取多种有效措施提高纳税评估效率。Tax assessment is currently an advanced tax administration system in the world. And it has become a significant section of tax administration in China＇ s new tax collection model of tax source management. However, the operation of tax assessment is still at the exploratory stage. And unfavorable factors like the lack of legislation support, the shortage of information, the low level of intelligent assessment, and the low general quality of assessors cause the low efficiency of tax assessment. Therefore, various effective measures should be taken in order to achieve higher efficiency of tax assessment.

关 键 词：纳税评估 效率 税务管理 信息 

分 类 号：F812.42[经济管理—财政学]