Study Of Our Country Tax Inspection Management System Currently

Tax inspection is the important part of a tax collection and management system. In the course of implementing the mode which regarding filing tax returns and optimizing the service as the foundation and being supported by computer network, to construct a scientific and standard inspection system with high capacity and efficiency and give full play to the role of efficiency of inspection, it has the signification for ensuring the operation of levying and managing, the order of maintaining the tax revenue and bringing about an advance in economy. This text has expounded some questions from four aspects on the reform orientation of the tax inspection management system in China. In order to make people systematically recognize the setting-up and development of the tax revenue inspection management system, the first part explains the meaning, function and effect of the tax inspection:to discuss the connotation on subject, object, basis and so on to purpose these six aspects; to analyze the function, gives the statement and analysis to the change course of the system. For example, China implemented the new tax system in 1994.Since then, work of tax inspection transformed from dispersible state into unified cooperation progressively. And today, tax inspection system basically shaped, efficiency system set up tentatively. And the second part makes an analysis on shortcomings of the current tax inspection system in China. Main existence of the tax affairs examination management system's defect is organizationally imperfect; Taxation authority is short of independent character and the mechanisms of Taxation affairs checking is not perfect and so on. and analysed the origin that the taxation affairs examination management system's problems are from. Part III draws the necessity that the management system should accelerate the reform of the tax affairs examination management system through studying the problem from the international management system of tax examination. By analysing Germany, Singapore, French taxation affairs examination management system, summarized the overseas the successful experience of the tax affairs examination which our country can learn from. Part IV puts forward the research of the tax affairs examination management system structural reform First Bring forward the target pattern of the tax affairs examination management system; Make clear the duty which the tax affairs examine; Establish our national condition suitable organizes system and a scientific and feasible tax examination work evaluation system and the responsibility investigating system. Handling tax examination departments and relevant departments of the relationship between relying on information construction with the establishment of the tax affairs police system. Depends on the development of the construction, we can further improve our country tax affairs examination management system with the perfect information collection and organization system and the Construction science's internal management mechanism.