Tax Inspectors Mode Reform

In recent years, the studies on the administration theories of frauds in tax collection and the methods of improving the efficiency of tax inspection have made achievements in China, and some of them have been put into application in inspection practice with good effects. However, with the deepening of reform and opening and the development of market economy, the existing mode of tax inspection is not keeping pace with social development and has shown a great number of problems. Under this background, this paper focuses on the direction of tax inspection reform, endeavors to innovate in theory, tries to guide the taxation practice to a certain degree.The paper will systematically discourse upon basic concepts and functions of China's tax inspection study the predicament that China's tax inspection is facing from different angles, analyze the main reasons why the efficiency of tax inspection is affected. The paper also compares the tax inspection modes and experience of France, Singapore and Sweden, then analyzes what can be used for reference with consideration of China's practical situation. On the base of the above research and according to China's actual conditions of tax inspection, the paper at last quests for some suggestions and plan, in the hope of instructing the reform and completion of the current system.