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Problems Of China's Tax Inspection And Countermeasures

Posted on:2008-02-24Degree:MasterType:Thesis
Country:ChinaCandidate:J FuFull Text:PDF
GTID:2189360245991359Subject:Public Management
Abstract/Summary:PDF Full Text Request
Tax inspection is an important part of taxation, and the more developed taxation is, the more important tax inspection is. At present, there are many problems and shortcomings in China's tax inspection work, which will have a direct impact on the coordinated development of China's overall taxation and the safe of state tax revenue. This paper applies case study, empirical analysis and game theory to studying the problems of China's tax inspection and puts forward countermeasures, which has very important significance in practice.The paper consists of four chapters. Chapter one introduces the concept of tax inspection, general contents, the role and necessity of tax inspection and expound on the situation of China's tax inspection. Chapter two presents and analyzes the seven problems of China's tax inspection, which are unfavorable factors to tax inspection brought by taxation management, the sense of law enforcement in tax inspection, the weak internal restriction on tax inspection and weak supervision mechanisms, inadequate legal safeguards for tax inspection, and the quality of tax inspection forces needs to be improved. Work means and methods needs to be improved, the application of information technology needs to be further strengthened. Chapter three studies the practices and experiences of tax inspection of some developed countries and sums up the exploration and experiences that China has done to strengthen tax inspection in recent years. Chapter four sets forth proposals and measures to improve China's tax inspection management, which are clearly dividing functions between inspection management and taxation management, verifying guiding ideology of tax inspection , realizing of converting the sense of law enforcement, improving tax inspection's internal supervision mechanism,strengthening legal protection for tax inspection ,increasing penalties and strengthening on constructing tax inspection forces, improving work methods, promoting tax inspection's scientific management, applying more information technology.
Keywords/Search Tags:Tax Inspection, Tax Management, Internal Supervision, Mechanism Tax Inspection Team
PDF Full Text Request
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