On The Reform Tendency Of Tax Inspection System Of China In The New Situation

The tax revenue embodies the will of a nation and it is the lever and valve which regulate the distribution. To tax authorities at all levels of the whole country, they have a due responsibility for organizing the tax revenues in accordance with the law, ensuring government's function to run well and giving a good play to the lever regulation and control in national income distribution of the tax revenue. Tax inspection is the important part of a tax collection and management system. In the course of implementing the mode which regarding filing tax returns and optimizing the service as the foundation and being supported by computer network, to construct a scientific and standard inspection system with high capacity and efficiency and give full play to the role of efficiency of inspection, it has the signification for ensuring the operation of levying and managing, the order of maintaining the tax revenue and bringing about an advance in economy. This text has expounded some questions from five aspects on the reform orientation of the tax revenue and inspection system in China. In order to make people systematically recognize the setting-up and development of the tax revenue and inspection system, the first part gives the statement and analysis to the change course of the system. For example, China implemented the new tax system in 1994. Since then, work of tax inspection transformed from dispersible state into unified cooperation progressively. And today, tax inspection system basically shaped, efficiency system set up tentatively. And the second part explains the meaning, function and effect of the tax revenue and inspection: to discuss the connotation on subject, object, basis and purpose these four aspects; to analyze direct function and indirect function; to propose that tax inspection has a series of functions, such as, revealing and punishing the illegal activities; preventing the loss; giving play to the role of macro adjustments and controls; promoting the tax policy to be implemented; strengthening internal supervision and accelerating the improvement of the level of the tax collection and management. The third part makes an analysis from two respects(including theory and practice) on shortcomings of the current tax revenue and inspection system in China. For example, there are some weaknesses: it is weak in the theoretical foundation; the tax inspection is orientated fuzzily; the policy is carried out uncompletely; the psychological expectancy of taxpayer is unstable; the system is restricted by the external and internal environment condition. Next, the fourth part, giving a research on international comparison, a drain on tax in China and the efficiency of inspection, proposes the necessity in accelerating and advancing the reform of the tax revenue and inspection system: Through analyzing the tax inspection systems of other countries such as U.S.A., Germany, Italy, etc, it summarizes successful experience which China can use for reference. Then it dissects current situation and reasons of the drain on tax in China, and also analyzes low efficiency in current tax inspection. Last, the fifth part raises the general tentative idea and practical way in the future to the reform of the system. For instance, in order to go step further perfect the tax inspection system in China, there are a series of means we can use: strengthening the theoretical research; setting up and amplifying the tax legal system; constructing scientific tax and inspection system; setting up and amplifying the judicial security system; upholding the authority of enforcing law, accelerating the construction of informationization, improving the internal organizing system; putting the relationship between the tax authorities and the authorities of levying and managing in good order; practicing the scientific management by objectives; optimizing the disposition of human resource; constructing the scientific internal mechanism of management, etc.The main innovation herein lies in:i To propose the necessity in accelerating and advancing the reform of the tax revenue and inspection system.ii To adopt flat type structure and construct the scientific tax and inspection system.iii To introduce the idea of Human Resource Management, establish the rating mechanism and improve inspectors'quality in an all-round way...