Study Of The Efficiency Of The Tax Audit Issues

Tax inspection is an important responsibility of the tax department, and it is a great guarantee for safeguarding the taxation order in a country. If there were any loophole in this session, the tax collection system would be shaken up, and huge losses would be brought to the state. Tax inspectors are the core of the work of tax inspection, and their working capability has a direct impact on the efficiency of tax audit. Therefore, the key to improve the efficiency of tax audit and display its function effectively is to improve the quality and capability of tax inspectors and the system of evaluation and incentive. This paper analyzes the reason why the work of tax audit has low efficiency from three aspects, which are professional knowledge and skills of tax inspectors, evaluation system and incentive system.Firstly, the author briefly introduced the human capital theory, the internal control theory, the theory of human nature, and the work of tax inspection. Secondly, the author collected statistics in recent two years from a local tax inspection bureau in A City through browsing related data, field research and questionnaires, and tried to find the problems of tax inspectors'quality through analyzing some cases combining with the theories. The author believed that tax inspectors are the core of the work of tax inspection and their working capability has a direct impact on the efficiency of tax audit, and the key to display tax audit's function effectively is the quality construction of tax inspectors. The author also found the common quality problems existing among tax inspectors, which are the deficiency of their professional knowledge and skills, working enthusiasm, and working responsibility. Thirdly, the author believed that the training and education on tax inspectors is important to improve their professional knowledge and skills, and the system of evaluation and incentive on tax inspectors is also important to enhance their working enthusiasm. Finally, the author explained the importance of establishing the human capital ideas in tax inspection section, and offered solutions to the problems existing in the training and education, evaluation and incentive of tax inspectors to enhance both the efficiency of tax inspection and the quality of tax inspectors, which are their professional knowledge and skills, their working enthusiasm and their working responsibility.