The Problem Analyses And Countermeasure Researches On China Tax Inspection Administration

The tax inspection administration is the creative activity which aims to the effective integration of tax affairs resources, the decided goal and the responsibility of the tax inspection administration. Under the tax revenue collection pattern of taking taxes reports and optimizing the service as the foundation, the computer network as the backing, collecting massively, key examination, strengthened management, and the tax inspection administration is playing a more and more important role in the tax revenue collection. Strengthening the tax inspection administration is increasingly important to the promotion of tax affairs examiner potency performance, the attack to the tax illegal crime, the purification of taxation environment, and the maintenance development of countries' tax revenue.The core of the tax inspection administration is the effective integration of the examination resources and the maximization of the examination potency. At present, there have been many problems of the tax inspection administration in our country, such as unreasonable tax organization establishment, dependence of the examination organization the, serious intervention of the local authorities. The legal system of the tax inspection administration is far to perfect. With the legislation level too low, the legal provision not operationally strong, the examination function has been seriously affected. The examination internal management is imperfect and lacks effective supervision and management, the inspection mechanism and the cooperation mechanism is not perfect, thus has restricted the examination potency display. The examination troop construction and the information construction cannot fit to the need to the development of tax examination which increases the risk. The examination cost is high, which has wasted the national resources, and cannot conform to the principle of taxing slightly with low cost.Strengthening and improving our country's tax inspection administration must take the following measures:(1) Reforming the system of the tax inspection administration. Firstly, may our country at present the country, merge the state and local tax inspection organization, reduce the management levels as far as possible, increase the management scope, establish the intensification, the flat organizations and agencies, implement integrated in...