Study Of The Auditing System On Plan In Local Tax Of Handan City

Since the second half of 2007, Local Taxation Bureau of Handan City, local tax inspectors to regulate the city's law enforcement system, improve the efficiency of inspection work, in the collection and management modernization, standardization of law enforcement, scientific work mechanism, the tax service a wide range of purposes, in system-wide implementation of the "plan check system" mode, which is a first investigation model of innovation and development. Its biggest feature is the law to seize the inspection work, with distinctive characteristics through the establishment of audit operational procedures affecting the quality of the inspection audit case selection, check the implementation of the trial, the separate elements of the implementation of such change, enhance links between the various the power of checks and balances, realized the complexity of inspection by the profound to the simple and clear, free from scattered to the unified and standardized procedures by the human factors to determine the details of the complete change, to effectively regulate the discretion of law enforcement agencies to ensure public inspection work , transparent, fair and maintain the law and justice. However, in the promotion of the implementation process, the new inspection model also appeared in a number of problems to be solved. To this end, the paper should be made to improve the quality of personnel administration, optimizing the environment and the provision of tax collection and related measures in order to facilitate tax audit plan Handan smooth implementation of the system and take active measures to deal with.