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Mainland China and Singapore, Australia, Hong Kong's tax assessment system comparison and reference

Author: TangTieJian ZhangQing From: www.yourpaper.net Posted: 2010-06-21 00:46:50 Read:
papers Keywords: Tax Assessment Experience
Abstract: tax assessment as a modern tax administration, the countries in the world issued Diego has been widely used, monitoring of the effective implementation of tax sources, processing good taxes and levies SIMULIIDAE relations played an important role in promoting . Singapore, Hong Kong has many successful experiences in the tax assessment (including assessment). Boxing Wen briefly with round continent to make a comparison, and learning from them.
The tax assessment tax authorities according to grasp and get all kinds of tax-related information, according to the country's tax laws, regulations, relying on a computer network, the use of means of information technology and modern management techniques, taxpayers and withholding agents to fulfill tax obligations, withholding obligation accuracy, legality, comprehensive audit, analysis and comprehensive assessment, the timely processing of errors in the tax acts, and problems of investigating the cause of research and analysis and evaluation, comprehensive sign that the case real-time monitoring of a dynamic management activities, is an important means to strengthen tax administration. Tax assessment as a common international approach, is seen as one of the effective means to strengthen the collection and management, attracted more and more attention. Singapore, Hong Kong and other places in the tax assessment (including assessment) has many successful experiences worthy of mainland China to learn from.
one, Singapore, Australia, Hong Kong and mainland China tax assessment system comparison
(A), to carry out the history of the tax assessment to compare
A relatively long history in Singapore, Australia, Hong Kong tax assessment, tax assessment system, has accumulated considerable experience. Mainland China in recent years to carry out the tax assessment, tax assessment is still in the exploratory stage, such a system be established and improved, not much summed up the experience and the typical case.
(B) to compare the organization of the tax assessment
Singapore, Australia, Hong Kong's tax assessment to set a special assessment bodies and specialized evaluators tax assessment bodies and inspection bodies relatively clear boundaries, and gradually formed a sound mechanism to motivate the growth of the tax assessment personnel. For example, Singapore's Inland Revenue Department tax assessment department:
Tax processing unit, whose function is to disseminate Assessor table, handle messages, files, and manage files;
Taxpayer Services Division, whose function is to then declare the situation of the individual taxpayer's assessable;
Corporate Services Department, its functions when reporting the case of corporate taxpayers' assessable;
The Taxpayer Audit Department, its functions enough and objection assessable cases re-evaluation of previous years of assessment cases. A tax investigation department and inspection agencies responsible for the investigation of the major tax-related cases.
If on the Commentary tax department in the assessable found a significant tax-related issues, must be transferred to the tax investigation unit to investigate. Australia also specialized tax assessment bodies and inspection bodies grouped Victorian Inland Revenue Department, for example, a total of 400 teams, in addition to 70 people engaged in the inspection, 160 people engaged in telephone services, and information processing, 60, engaged in internal management, other 130 people are engaged in the tax i'F estimated work. The tax assessors set Assessor, Assistant Assessor jobs ladder, a good training, leaving only mechanism, tax assessment talented people.
The Tax Assessment carried out by the Chinese mainland in the past few years and do not set the special assessment bodies and specialized assessment staff (except for the few tax department of the Beijing Local Taxation Bureau set up special tax assessment offices or departments outside). Levied series of tax assessment by the tax administrator concurrently inspectors series of tax assessment by inspectors concurrently. Tax administrator of the tax authorities generally average tube the household about 400-500 (not considered self-employed, temporary business households), often busy with paperwork, do not have time to carry out the tax assessment; inspectors per month only main check a taxpayers, they are usually tax assessment as a pre-procedure of inspection, tax assessment the depth and tax surface is far from meeting the requirements of the tax administration.
(C), from the positioning of the tax assessment to compare
Singapore, Australia, Hong Kong, positioned in the tax assessment on the management and service. The tax assessment is a non-inspection of the scene, there are certain differences with the on-site inspection of inspectors. As mentioned earlier, Singapore, Australia, Hong Kong tax assessment agencies is relatively clear with the boundaries of the inspection agency, the former focus on the sources of revenue management, which focused on law enforcement to combat. These countries (or regions) are generally considered. Deliberate tax evasion taxpayers, after all, only a minority, the majority of taxpayers want tax credit, tax authorities do not want to be investigated for the illegal responsibility, tax issues in the tax code did not correctly understand and grasp. In order to combat the small number of deliberate tax evasion taxpayers hurt most of the taxpayers of tax honesty, this is not worth it. Through the tax assessment, once problems are detected timely notice or counseling taxpayers error correction, as taxpayers are still turning a deaf ear, then the matter will be ignorant accident qualitative active incidents approach electricity by the tax assessment to inspectors. This re-process services, light results management philosophy of punishment, more in line with the requirements of the modern tax administration, from their staffing can be seen, for example, the tax department is responsible for the number of assessable work for 570 people. Only 160 people responsible for the tax investigation, both the ratio of more than 4:1.
Chinese mainland this years tax assessment mainly positioned as a bow to the ground (the seizure) investigation of the pre-program, is often confused as a means to combat tax evasion, tax assessment and site inspection. The Tax Assessment force tilt to the audit department, audit department staff often accounted for about 30% of all tax officials. The past two years to promote a new round of tax administration reform process, the pilot after tax administrator system. Also stressed the tax assessment as a means of the sources of revenue management, but few and far between (with the Hong Kong system, institutions and personnel force 'painting has not been strong Paul Wang, collection and management departments really engaged in tax assessment the situation is exactly the opposite), the tax assessment of the role of the sources of revenue management just stay in the concept stage.
(D) from the tax assessment means to compare
Singapore, Australia, Hong Kong has established a relatively complete computer evaluation system, by virtue of the large number of tax-related information, the use of the computer program for tax assessment notice or counseling taxpayers pay an overdue tax, high efficiency and reliability of the assessment, the sources of revenue management also to very Tacitus.
The tax assessment of the Chinese mainland in recent years mainly rely on the experience of the evaluators, manual assessment of the level of business and the sensitivity of the tax-related issues, individual tax authorities such as the Beijing Local Taxation Bureau, Shandong Province IRS explore the development of certain industries some assessment index system. But because of poor information sharing, coupled with the uneven level of assessment personnel, this work is not quite ideal.
(E) from the tax assessment to compare
Singapore, Australia, Hong Kong general assessment mainly taken the first taxpayer self-assessment or hire a tax agent, then dedicated by the tax authorities to assess the agency's evaluation by assessing information systems assessment to decide whether taxes or tax rebate. In Australia, for example, built on mutual trust basic _Jt the self-assessment system. Taxpayer self-assessment, assessment notice to pay or refund the amount of the tax. The tax department taxes or rebates based on the taxpayer's self-assessment report. The taxpayer's tax situation, and ultimately by the tax conclusive. If an enterprise attempts at self-assessment fraud, tax evasion record appears, it will be a result of lack of confidence of the banks and the difficulty of raising loans, and also the mouth small energy loss of customer trust and influence business. If the personal tax evasion poor record, he will take the risk of loss of social credit, will face enormous social pressure, their employment, to upgrade the post of personal credit and even interpersonal relationships will therefore be affected. Therefore, very few people are willing to take the risk.
(F) from the effect of the tax assessment to compare
Singapore, Australia, Hong Kong, the breadth and depth of the tax assessment is higher. Example, the Inland Revenue Department of Hong Kong profits tax assessments made in the 1999-2000 fiscal year, more than 40 million cases, the amount of the tax assessment for the year involved a total of 36.1 billion yuan (Note: The 36.1 billion yuan incomplete check the increase in tax, but to review and confirm annual tax payable, containing check growth tax), handled a total of over 70,004 one thousand cases against assessment in the 1999-2000 financial year.
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