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、经营业务不断调整,大型企业集团相继涌现,税源国际化趋势日

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、经营业务不断调整,大型企业集团相继涌现,税源国际化趋势日
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、经营业务不断调整,大型企业集团相继涌现,税源国际化趋势日益明显,征纳双方信息不对称现象越来越突出,纳税人的法律意识不断增强,这些都对税收征管工作提出了严峻挑战,税收征管方法也在不断地创新和完善.纳税评估作为一种国际上通行的税收征管手段,在我国得到逐步的应用和推广.自1999年以来,从正式提出纳税评估这一概念到制定实施各项纳税评估工作制度,从单一试点到成为税源管理工作的重要组成部分,我国的纳税评估在理论和实践上都迈出了一大步,成为有效的新型税收管理方式.纳税评估是税收征管工作的重点和核心,对促进税收遵从具有积极的影响,可以有效地提高税收征管工作的质量和效率；纳税评估有助于税务机关加强税源,堵塞征管漏洞增加税收收入；纳税评估有利改善税收环境,促进诚信纳税,构建和谐的征纳关系.我国的纳税评估起步较晚,加之我国税收征管现代化程度相对较低,纳税人税收遵从意识不高,使纳税评估工作仍然存在许多问题.这些问题的存在阻碍了纳税评估的发展,影响到纳税评估效用的充分发挥.本文以理论为依据,以事实为例证,围绕纳税评估理论及应用实践问题,分别从理论和实践角度对纳税评估进行研究.阐述了纳税评估的理论基础,剖析了我国纳税评估工作的现状和存在的主要问题,借鉴国外发达国家纳税评估经验,提出了完善我国纳税评估的政策建议.
本文的结构具体如下：
第一章是绪论部分,分析了论文的选题背景和研究意义,对国内外理论与实践研究进行了综述,指出了本文的研究方法和创新之处.纳税评估作为国际上通行的税收管理手段,在国外许多国家和地区已被广泛应用,在我国起步较晚,还存在着诸多问题,如何完善目前我国纳税评估工作,对实现科学化、精细化管理,提高税收征管的质量和效率,构建和谐的税收征纳关系,推进税收事业发展,促进和谐社会建设提供有益参考.
第二章纳税评估的理论基础.直接从理论角度分别介绍了税收遵从理论、税收风险管理理论和绩效评估理论,以及诸理论与纳税评估工作的关系和起到的指导作用.
第三章我国纳税评估的发展现状及问题分析.首先,总结了我国纳税评估的发展历程,我国纳税评估经历了起步阶段、发展阶段和不断完善阶段.其次,从实证角度,分析了我国纳税评估的基本现状.最后,归纳了当前我国纳税评估存在的主要问题.
第四章国外纳税评估的经验借鉴.分别介绍了新加坡、英国、美国、日本等主要的经济发达国家纳税评估的实践情况,通过对国外发达国家纳税评估工作开展情况的了解及分析,提出了国外纳税评估对我国的启示
第五章完善我国纳税评估的政策建议.随着纳税评估工作的不断深入实践,其实效性已凸显出来,但工作中出现的问题还很多,需要我们进一步的完善,借鉴国外发达国家的纳税评估经验,结合我国实际,提出了几点参考建议.

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、经营业务不断调整,大型企业集团相继涌现,税源国际化趋势日
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.