汉译英短文求帮助随着经济全球化和社会主义市场经济的深入发展,我国税收事业也在不断地改革,纳税人的组织形式、经营方式、经营

Along with the economic globalization and the development of socialist market economy,China's tax affairs are constantly reform,tax organization form,mode of operation,business continues to adjust,large enterprise groups have emerged,sources of international trend has become increasingly evident,the two parties of information asymmetry phenomenon is becoming more and more serious,the taxpayer's law consciousness strengthens continuously,all of the tax collection and management work of the severe challenge,tax collection and management method is in constant innovation and improvement.Tax assessment as an internationally accepted means of tax collection and management in our country,get progressively promotion and application.Since 1999,from formal tax assessment this concept to develop the implementation of the tax assessment system,from a single pilot to become sources of revenue management work is an important part of our country 's tax assessment,both in theory and in practice has taken a big step,become effective of new tax administration way.Tax assessment tax collection and administration is the working key and core,to promote tax compliance has positive effect,can effectively improve the quality and efficiency of tax collection; tax assessment helps tax authorities to strengthen tax collection and management loopholes,jam to increase tax revenue; tax assessment improve the tax environment,promoting tax honesty,harmonious taxation relationship.China's tax assessment starts later,together with China's tax collection and management modernization level is relatively low,taxpayer compliance awareness is not high,so there are still many problems in the tax assessment.The existence of these problems hinder the development of tax payment evaluation,to give full play to the utility of tax assessment.Taking the theory as the basis,take the fact as the example,around the tax assessment theory and practice problem,respectively from the angles of theory and practice of the tax assessment study.Elaborated the theoretical basis of tax assessment,analysis of China's tax assessment of the status quo and the main problems existing in tax assessment,draw lessons from foreign developed country experience,proposed consummates our country tax assessment and policy suggestions.This structure is as follows:The first chapter is introduction,analysis of the background and the research significance,the domestic and foreign theory and practice are reviewed in this study,the paper points out the research methods and innovation.Tax assessment as a general international tax management means,in many foreign countries and regions have been widely applied,starts late in our country,there are still many problems,how to perfect the tax assessment in China,to realize scientific,meticulous management,improve the quality and efficiency of tax collection and management,constructing the harmonious tax taxation relation,promote the development of tax,to promote the construction of harmonious society provides a useful reference.The second chapter the theory basis of tax assessment.Directly from the theoretical angle respectively introduces the theory of tax compliance,risk management theory and the theory of performance evaluation,and the relationship between the theory and the tax assessment and play a guiding role.The third chapter of China's tax assessment of the present situation and problem analysis.Firstly,summarizes the development course of our country tax assessment,tax assessment in China has experienced the start stage,stage of development and constantly improve the level.Secondly,from the empirical perspective,analyzes the basic situation of tax assessment in china.Finally,the paper summarizes China's tax assessment problems.The fourth chapter of foreign tax assessment experience.Introduced Singapore,British,American,Japan and other major developed countries tax assessment practice,through the overseas developed country tax assessment work of understanding and analysis,put forward the foreign tax assessment and Its Enlightenment to ChinaThe fifth chapter perfect of our country tax assessment policy recommendations.With the deepening of tax assessment practice,its effectiveness has been highlighted,but the work in question are also many,we need to further improve,draw lessons from foreign developed country tax evaluation experience,combinative our country is actual,put forward some reference suggestions.