Research On Policies For Improving The Administrative System Of Tax Inspection In China

Under the current mode of "collection, administration and inspection" operating separately, tax inspection is the end of tax regulation. It undertakes the heavy responsibility for stopping loophole of tax revenue, fighting against illegal behavior on tax-paying, restructuring and regulating the normal tax order. Compared with those of the western developed nations, the independent tax inspection in our country lasts shorter period of time, operating with much shortage. In order to resolve these problems and exert the working talent function of tax inspection better, we have to reform and perfect the administrative system of tax inspection. So this thesis looks into the administrative system of tax inspection, citing the related theories on public administration, analyzing and contrasting the domestic and international present tax inspection management, then finds out the solutions to improve the administrative system of tax inspection from now on. The full text divides four parts:The first part is about basis of theory for improving the administrative system of tax inspection in our country, including administrative organization, dividing power check and balance, human resource management and the administrative productivity. These four aspects are correspond to order to analyze the existing administrative system of tax inspection in China.The second part is the comparison of and lessons from the administrative systems of tax inspection in other countries. In this chapter, the writer selects the typical administrative systems of tax inspection in United States, Germany, England, Romania and Italian etc. , analyzes the similarities and differences among them, then combines the situation in our country to find out the beneficial experiences.The third part is the present condition and total evaluation on the administrative system of tax inspection in China. This chapter is from the history and general impression on the administrative system of tax inspection in China to begin, providing the objective, overall description and evaluation on the existing administrative system of tax inspection, next is the analysis on problems about it and also the reasons leading to the problems.In the fourth part, some concrete policies have been given, including reconstitution of the tax inspection authorities, fixing more reasonable working target, taking the performance management and ability level management into practice,enhancing the cost-efficiency management, improving the supervision and external supporting mechanism.