| At present, the tax affairs inspection have some problems, the concept is unclear, the function disorder, the self-examination exempts punishes lacks the legal basis, determination examination object plate out of true, the evidence collection to feel weak, verdict plate out of true, the taxpayer procedure right not to be able to obtain. These questions have affected the tax affairs to inspection normally carry on.This article utilizes several research techniques, such as apply theory to reality, real diagnosis analysis and legal comparison, and so on. This article has analyzed the root which the above questions produces, tried to propose the solution countermeasure.First, relimits the concept and the function of the tax affairs inspection.Second, establishes the tax revenue illegal activity to surrender avoid the punishment system, explicitly stipulates which behaviors may the mitigated punishment, which behaviors be allowed to avoid the punishment, and formulates the unified punishment standard.Third, to open up the tax affairs institution information origin need the law to safeguard; We suggest that the prize amount should be enhanced, the status limit reduced, and the way to the bonus receives nimbled; In order to enhance the accuracy, the authority which determinates the examination object should on receive, the method should be improved.Fourth, Abandons principle which a matter no longer fines, redistributes presents evidence the responsibility, Explicitly stipulates the jurisdiction the tax affairs institution have when the tax affairs personnel carries on the scene inspection; In order to solve the problem which the evidence collection and the case tries to exist, We should Strengthen the disciplinary inspection to supervise, clarify the policy-making mechanism, publicly carry on the case to try, establish legal precedent system and stipulate the correction application power. |
