Research For The Patterns Of Tax Inspection On Affecting Tax Inspection Performance

Taxation inspection is an important part of taxation management system and it plays a significant role in fully performing the function of a scientific, standard and high efficient taxation work in a manner of"taxation declaration and service, computerization, centralized collection, inspection emphasis and management consolidation. Currently outstanding achievements have been made in this area in China. Research on inspection theory starts from scratch and evolves from the simple to the standard."Four Steps", level one inspection mode is basically shaped up and four steps are mutually separated and confined. It suits the current taxation work and plays a significant role in promoting the taxation quality and maintaining the steady development of taxation workTaxation inspection, as a main form of taxation enforcement, embodies the fairness and justice of tax collection at a maximum. Its purpose is to use the law enforcement to rectify and normalize the taxation order ,increase the taxpayers'compliance and ensure a more efficient smooth taxation management work. With the further taxation management reform, the factors that currently are confining the inspection performance is slowly showing, such as the incompleteness of the applicable law, insufficient legal protection, defects with the"Four Step"inspection, repeated inspection, inconsistency between the limited inspection manpower and ever increasing inspection objects. How to solve these problems to boost the taxation inspection perforce remains the key tasks that taxation authorities of various level are facing.The thesis starts with the connotation and practicality of the taxation inspection performance, addresses the several issues and contributing factors that affect the inspection performance, review the normal taxation inspection practice in the west and draw its successful experience. As is put forwards, the fundamental ways to fix the inspection performance includes improving the taxation legal system, combining state tax and local tax inspection structures, establishing the tax police system, rationalizing the manning structure and constructing a scientific internal management mechanism.