The Problems And Solutions For Local Tax Audit Bureau Of Pingshan County

As China's legal system is becoming a progressive tax inspection work from the "income-type" check to the "law enforcement-type" check conversion, the status of tax audit has gradually been strengthened, particularly in the new "The People's Republic of China Tax Collection and Administration Law, "since the implementation of the law, tax audit had become an integral part of the whole tax work, it is the strong backing in the protection of a fair tax, tax compliance, tax credit and. Tax system generally established throughout the country "to tax returns and optimization services based on a computer network as the basis, focus on collection, focusing on audit" of the new model. However, despite the inspection work has been strengthened, the definition of audit has not been truly interpreted, misunderstanding of the grass-roots presence of law enforcement officers thought the error, making audit function has not been really play the role of inspectors and not strictly reflect the author through the use of audit in the practice of redefining the concept of audit, inspection should be made according to the law on tax evasion at all levels of inspection bureau, to avoid and recover tax arrears, tax fraud, tax resistance cases, inspection and processing of administrative law enforcement behavior. Meanwhile, inspection of the attack deterrent to strengthen, reflecting "the law enforcement-type" inspection results, inspection of the deterrent to real play.Clearly defined in the audit, based on the author to the State Administration of Taxation's audit "four separate" model as the main line, the Inland Revenue Department on the PINGSHAN county daily inspection work in the "four separate" modes of operation are analyzed and described and pointed out that in PINGSHAN Tax Inspection Board "four separate" mode, in case selection, implementation, hearing, the implementation of the presence of the four links of the various systems issues, structural issues and the practical operation of the specific issues. To solve these problems, the author drawing on foreign experience and domestic experts and scholars on the basis of research results, combined with the actual situation Pingshan county, made first to solve the simple thought of as a revenue audit regulator knowledge to fully understand the inspection of blow deterrent to the benefits of tax revenue; proposed the establishment of high-quality audit team thinking, pointed out that the inspectors take a firm hold and the introduction of the access mechanism, the training mechanism, the main search mechanism, vice Charles; resolutely abolish local government audit work constraints, efforts to do inspection work in physical security, improved audit procedures proper county in the mountainous areas are not suited, and strive to achieve both the letter of "four separate" model, also must pay attention and mountain combination of practical features; to apply today'shigh-tech inspection reform, strengthen inspection measures to ensure that audit work carried out; for Pingshan Bureau few older features, the author made great efforts to check the implementation of binding travel cards the way, concentrate superior forces, focused inspection of the ideas, give full play to the initiative at all levels; in order to reduce inspection costs and reduce local government intervention, the relevant departments to strengthen cooperation, the implementation of inspection bodies set flat, the merger of the Government rent inspection agencies; set the tax police, to protect the inspection work smooth.Tax Audit in the "collection, management and investigation" extremely important, only the right rationalize the relationship between the three, only the correct understanding of the status of inspection only and ensure the effective implementation of audit work to reflect the "law enforcement-based" inspection of the strengths of really play the fundamental role of inspection in order to ensure the audit to realize "to investigate and promote management, in order to investigate and promote income" can play in building a harmonious society out of its proper role.