The Study On The Improvement Of Chinese Tax Check System

China's tax inspection system began in the 1950s. It is now gradually growing with the development of the reform of domestic economic system and taxation system. During the development of the tax inspection system, the tax inspection has played an important role in terms of maintaining the tax revenue order, struggling against the irregularities of taxation, ensuring the tax revenue, strengthening the tax revenue administration, improving the willingness to pay for the tax and promoting the sustainable sound development of domestic economy.Everything develops with the solution of problems. China's tax inspection system is no exception. Series of problems appeared during the rapid development of the tax inspection system. For example, the two audit departments of the national taxation bureau and the local taxation bureau do not cooperate with each other well, the tax collection and management organs doesn't coordinate with the tax inspection organs, the tax inspectors'comprehensive qualities are on various level, the taxation policies and systems are not improved yet and the tax inspect service isn't satisfactory. The above problems limit the further development of China's tax inspection system. Therefore, to analyze the current problems of China's tax inspection system, to learn some lessons from the advanced international tax inspection experience, to figure out effective measures and give play to the role of the tax inspection in the tax revenue work are the main tasks of the tax inspection researchersThis paper tries to analyze the tax inspection system in some of the developed countries, based on the research of the historical development of the domestic tax inspection. Drawing some of the successful lessons from them, this paper studies the present problems in China's tax inspection work and proposes some suggestions about how to improve China's tax inspection system. Firstly, the national taxation bureau and the local taxation bureau should be merged to conduct vertical administration in the tax inspection system. Secondly, to legalize the exclusive inspect right of the tax inspection organs and to smooth the way of information feedback to coordinate the tax collection and management organs with the tax inspection organs. Thirdly, to improve the internal and external supervision and to promote the sound development of the tax inspection. Fourthly, to improve tax revenue policies and systems. Fifthly, to set up the consciousness to serve the tax payers. Finally, to improve the comprehensive qualities of the tax inspectors.