The Research On The Tax Inspection Methods About Identifying Tax Evasion

Taxation is national survival foundation that influence on the powers'rise and regime's safe. In recent years, the phenomenon of tax evasion is becoming widely, technique of the tax evasion has new prettya and sneaky means that the developing trend are diversified, professional, general, secluded. The case of tax evasion is increasing ,thus the situation of tax inspection is severe.Tax inspection is just like the sword of dharma Chris that hanging on the taxpayers'head. Powerful means of inspection on the taxpayers will fell the psychological deterrence and take the initiative to fulfill their obligations to pay taxes, have good "demonstration effect"on paying tax , reduce the probability of tax evasion.In order to struggle against tax evasion , limit and prevent taxpayer evade farlest ,we should not only intensify the fight against tax evasion, but also survey research the mode of tax evasion and formulate the law enforcement guide of tsx inspection, improve work efficiencyThe paper base on the empirical study and normative research, to combine the status quo of tax evasion in China, using the the case selecting of the Tax Corruption Detection's index system, extracting variables from the enterprise financial statements and tax returns, use the logistic regression model to analys the enterprise which evade the tax. Then, relate and analyze the FAQ on tax evasion and check method according to the tax category. uncover the veil, break the code of the enterprise who evade the tax. It is very instuctive to inspection that effective plug loopholes in tax collection.The main contributions are : First, summarizes five common means of tax evasion that makes indentifying tax evasion rapidly and accuratly, second, Second,using SPSS software and LOGISTIC regression to discriminant analysis the dishonest reporting enterprises to improve the accuracy of the case selecting of the Tax Corruption Detection , The third ,make the tax categories in a model way , exactly find the problem in general tax evasion, innovate the inspection method, improve work..efficency.This paper includes five parts. The first chapter,make a suggestion of research background, purpose and meaning, the method and the whole framework. The second chapter outlines the methods of tax inspection at home and abroad, summarizes the current status about methods of tax inspection at home and abroad. The third chapter based on Logistic regression of the case selecting of the Tax Corruption Detection. Construct a tax index system which collect the independent invariable from the enterprise financial statements and tax return, then put foword this paper`s assumption, and establish a regression model. The fourth chapter discusses the tax inspection methods of identifying tax evasion,according to the classification of turnover tax and income tax`s checking method. The fifth chapter points out the weakness in tax inspection , and puts forward the improvement proposal.