On The Reconstruction Of The Tax Inspection System

This paper presents a tax inspection system of the target model, constitutions and evaluation system which we should tackle, analyses the current problems of tax inspection system, and describes advanced experiences of tax inspection system in several major developed countries. The paper offers tax inspection system reconstruction of basic. content through macro-management system and micro-operation mode, focuses on reconstruction of tax inspection system of the legal system, organizational systems, organization and methods of innovate, supporting reform areas, and provide a detailed in-depth discussion.According to the different ways, taxation inspection system is referred to as a whole system which consists of the inspection organization, functions division, inspection system, mechanism, and so on. It is an important part of tax collection system.Researching the reformation of the tax inspection system, the target model, content, components and the existing problems, the article affords a new theory of the system of basic framework and model.Current tax inspection system enhanced administration, increased the inspection of law enforcement level, enhanced the rigidity of inspection and law enforcement, and it has played a irreplaceable role for which strengthened tax collection and management in the new situation, promoted the corruption, guaranteed tax revenue, maintained tax order and promoted fair competition.But the establishment of tax inspection system and evaluation theory related standards, and international experience in-the-art in developed countries, as compared to the current tax inspection system contained a number of disadvantages, have limited the tax audit of the quality and results, affecting the functions of the role of audit play. Which displays in the following aspects:first, lack of the inspection knowledge, inspection guidance has deviated from the organization's objectives; second, lack of law system on the inspection department; third, the existing shortcomings of the tax inspection system; fourth, the stale methods, backward inspection methods, poor quality of tax inspectionPapers on the reconstruction of our concept of the tax inspection system, the specific ideas as follows:First, to speed up inspection legislation and improving the inspection laws and regulations. Focused on the development, "Chinese Communist People's Republic of Tax Audit Law" and its implementing rules, amendments to improve the "tax auditing work order." The second is to promote the reorganization and to improve auditing organizational system. Construction is independent of the tax collection agency, the National Audit merger of the National Unity Government rent tax inspection bodies. Third, adjustments in institutional settings, improve the inspection system of operation. The formation of the tax police, the establishment of information centers, improves the "four-separation" pattern. Fourth, is an innovative mechanism for their detection; improve the inspection means of work. Creation of new classification structure and major cases of audit trial court system; strengthen the use of information technology and implement electronic inspection. Fifth, matching mechanism is sound and perfect system of auditing work. Improve the financial security system through the investigation, the cadre and personnel management system, assessment and collaboration mechanism for oversight mechanisms supporting reform measures.In short, the main innovations in this paper is a comprehensive analysis of the tax inspection system, focusing on the five dimensions outlined from the new tax inspection of our overall framework of reform and reform prospects and to the new system.The specific details were discussed in depth and detailed analysis of proposed development, "Tax Auditing Law" and implement "assessment-style auditing" and "audit-style auditing," a combination of a new pattern classification inspection of new point of view, breaking the previous issue.The study only focused on theoretical study of the status quo, so that the related reform ideas proposed in this paper have some practical operability to achieve the purpose of this study.