Research On The New Organizational Mechanism Model Of Tax-Inspection In China

The tax inspection is an important part of the tax revenue management systems. Strengthen to build the tax inspection organization mechanism is playing more and more roles in the promotion to performance of tax affairs examiner potency, the attacking to the tax illegal crimes, the purification of tax environment, and the maintenance development of national tax revenue. Drawing on the foreign national experience of the organization mechanism model of tax inspection of the foreign national modern administrative management, and combining the actual situation of installation the organization mechanism of our national tax inspection, this thesis tries to analyze the present situation, existing questions and its causes of the organization mechanism model of our national tax inspection, and then, put forward one's own views of a kind of new organization mechanism models of our national tax inspection.The main content and structure of this thesis are as follows:the first chapter is introduction which analyses the background, present situation, train of thought and significance of this research. The second chapter expounds the concept, function and type of the tax inspection and administrative subject, and then determining administrative subject status and quality of the organization mechanism of tax inspection. The third chapter mainly introduces the organization mechanism models and characters of foreign national tax inspection. The fourth chapter analyzes the present situation, existing questions and its causes of the organization mechanism model of our national tax inspection. The final part puts forward one's own suppositions of kind of new organization mechanism models of our national tax inspection,It is the focal point that this thesis puts forward one's own views of a kind of new organization mechanism models of our national tax inspection, on the basis of introducing the models and its characters of foreign national tax inspection organization mechanism, and analyzing the present situation, existing questions and its causes of the organization mechanism model of our national tax inspection. The existed questions of the organization mechanism model of our national tax inspection are as follows:existing defects of the tax inspection management system, insufficiently legal security of the tax inspection, inadequately technological innovation of the tax inspection and its inefficient work, overlapped mechanism of the tax inspection and its lacking coordination and supervise mechanism, over-high costs of the tax inspection and placing its function wrong seat, As a result of this, we will construct a kind of new organization mechanism models of our national tax inspection from six aspects:reforming the management system of the tax inspection, perfecting the legal system of the tax inspection, consummating the supervise mechanism of the tax inspection, constructing the coordination mechanism of the tax inspection, to strengthen the troops construction of the tax inspection, bettering the work environments of the tax inspection.