Rent Seeking And Its Prevention On Tax Inspection

Since the government's widespread intervention and insufficient oversight of the executive power, the phenomenon of inspector's right rent seeking becomes very popular in the executive authority. Because of its short-time establishment and relative large power, the tax affairs inspection departments have widespread right rent seeking during the process of power operation. Thus, the research of inspector's right rent seeking has practical significance.Inspector's right rent seeking is an non-productive activity that the inspectors, with their own executive right, avoid various kinds of monitoring, regulations and audit to seek and access to their own economic interests. Right rent seeking of inspector means to put privacy into the public right to obtain money and material interests. Right-material, money, power and sex trading and so on belong to the scope of right rent seeking.Rent seeking can be found in all four segments of the power points of tax inspections. Meanwhile, inspector's right rent seeking has serious negative consequences and is extremely hazardous. The lack of formal rule and regulations, the softening of informal constraints lead to that inspector's right rent-seeking exits inevitably under the Power and social interests of the society.The solutions to inspector's right rent seeking are as follows, Firstly, through improving auditing laws and regulations, establishing well-organized system to circumvent the right rent-seeking from legal and organizational level. Secondly, Carding and division of law enforcement inspection procedures, to standardize the tax law-enforcement inspection to prevent right rent-seeking from four links. Thirdly, Strengthening institution's establishment and building monitoring network, from the full range of supervision and management level to eliminate the right rent seeking. Fourthly, to Change the concept of inspecting, innovate business process and inspection methods to improve law enforcement's science and uncertainty from the management level of insect's specialization to stop the right rent seeking. Besides, to Strengthen the building of inspectors, to improve and maintain the overall quality and self-cultivation of inspectors, from the professional qualification level of the contingent of cadres to constrain right rent-seeking. What's more, to establish and improve the comprehensive scientific evaluation indexes system of inspection and the quality of law enforcement, from the rewards and punishments of the assessment and accountability levels to inhibit right rent seeking.