China's Tax Inspectors On The Construction Of A System

The tax revenue is that the country participates in the important implement that social production assigns , is that the government gathers main property means and form. This requires that the tax revenue job acts as important role in structuring the harmonious society course according with China's actual conditions right away. Therefore, improve the tax revenue ability , structure a tax revenue rule by law further improving and perfecting just and sound , go on a punitive expedition to accept relation be on friendly terms rapid and intense , the tax revenue manages especially democratic , impartial just science tax revenue environment, for the government provide sufficient financial resources guarantee, this is fundamental demand of harmonious society to tax revenue job.Taxation affairs checks the main manifestation enforcing the law as the tax revenue , the maximum being impartial justice of tax revenue embodies. Whose purpose is to crack down on rectifying and regulating tax revenue order coming the means by applying, paying duty improving a taxpayer follow. But deepen gradually with the fact that our country tax revenue collects reformation's, contradiction manifests the tradition taxation affairs customs officer system gradually with the economic situation being against war. At present, there exists a lot of problem in our country in taxation affairs customs officer system , is short of independent character if the customs officer setup of organ is unreasonable,not yet, the reason is smooth , operating mechanism is not enough to improve and perfect , employee's synthetical quality waits for rise urgently , informatization construction of customs officer remains to be reinforced , taxation affairs inspects to monitor system faultily in the inside of customs officer with collection and administration organization relation, be short of the forceful law ensuring waiting for problem. These problem is restricting development of our country taxation affairs customs officer system gravely. Therefore, current our country of thorough analysis taxation affairs checks system have problem, comparatively between nations advanced customs officer work experience, working out out practical effective perfect measure, and then bringing customs officer important effect in managing in tax revenue job into play sufficiently is current matter of extreme urgency.The thesis proceeds from the actual situation from job of Chinese taxation affairs customs officer , the depth excavates a variety of unreasonable factors that customs officer system there exists in middle , contrast abroad, mature advancement of developed country manages the pattern and experience , carries out a summary , is summed up as. The common point summing up good method of work of advanced country , the problem summing up our country customs officer system abuse origin. Have formed the countermeasure to our country the present stage reformation customs officer system here on the basis.One, strengthens the taxation affairs customs officer function unceasingly. Function of taxation affairs customs officer should concentrate on realizing "three changes ". Be changed by the type customs officer who takes in a type inspecting to enforcing the law. Be stricken the type customs officer change to priority by general investigation type customs officer. From entire function, the type customs officer changes to special field function type customs officer.Two, reforms taxation affairs customs officer management system. The country , the local tax two set of parallel taxation affairs customs officer organization merge our country at present , try one's best to cut down administrative levels , enlarge managing extent, the build intension , flat-rization one-level customs officer organizes organization.Three, perfect inside operating mechanism , improve the customs officer technology. Set up post , comply with the procedure customs officer , realize normalized operation according to system. Science chooses case , the norm checks the range "extent". Improve the customs officer technology , have an effect to control "depth" of the customs officer.Four, the human resources optimizing a customs officer deploys. Enrich the customs officer strength , enlarge the human resource databank training dynamics , founding a customs officer and renew the mechanism being sifted out.Five, be advanced informationize horizontal , fully utilize modern science and technology customs officer means. Be to be going to put "science and technology into effect adding administrative " guiding principle , to apply IT to customs officer job sufficiently, the scientific management by the fact that information collecting , data transmission , the information processing reinforcing to the customs officer every link , purpose science , norm , high-effect being to realize the customs officer job.Six,step by step, perfects and strengthens the taxation affairs customs officer to monitor system. The perfect taxation affairs customs officer superintends mechanism , checks mechanism, before the inside have managed feeling at ease needing to reinforce four separation system , accept collection and administration on self's own initiative branch supervision such as , counting property , legal institutions. In outside supervision, ask the perfect customs officer to reexamine system , accept social supervision. Improve taxation affairs customs officer legal system , ask step-by-step lifting tax revenue law level to expand taxation affairs customs officer extent of authority , perfect taxation affairs judiciary guarantee mechanism time. Seven, improve outside relevance operating mechanism , optimize a tax revenue enforcing the law environment. Law case relating to outside breaking the law propagates perfect taxation affairs mechanism , the atmosphere building the tax revenue paying duty impartially. The mechanism the job improving the taxation affairs customs officer is reported, strives for relevance branch support and composition. Assisting improving the taxation affairs customs officer checks mechanism, pattern forming job "of important customs officer ". Improve taxation affairs customs officer cooperation among nations mechanism , defend tax revenue of our country rights and interests.Place of the main body of a book FOAK has been lain in , has suggested that building-up is checked the direct leader of bureau's by State Administration of Taxation, the independence and taxation affairs collect the administrative about perpendicular system customs officer series , build customs officer personnel qualification allowing entering system, improve synthetical quality of customs officer personnel , build the customs officer department responsible for auditing, strengthen inside supervision over law enforcement , set up the taxation affairs police and taxation affairs court , perfect a tax revenue enforcing the law ensuring mechanism. Improving and perfecting by above-mentioned system , the system making great efforts to found up the customs officer who adapts to our country socialist market economy taxation affairs.