On the Legal Appropriateness of the Evaluation of Tax Payment

The evaluation of tax payment was always controversial.This article gives a detailed description of the system,including its legal theory and features,then points out that the evaluation of tax payment is a legal appropriateness and should leave space for autonomous management of both parties of the tax law relations.In addition,this system should not be written into The Law of Tax Collectton and Management.What we can do at present is to define the legal nature of the valuation of tax payment,so as to improve the technological process of the tax collection.