A Study On Several Issues Of Tax Audit Legislation

In order to provide public products to the society, and also meet the needs of the society, the state established tax system. It is said that tax is a canonical form for gaining fiscal revenues forcibly and freely by participating in distribution of the social products on the base of regulations of the law. In order to guarantee that all taxpayers perform rateability equally, the state can gain fiscal revenues and the tax sequences can be maintained well, it is tax auditor’s responsibility to monitor tax audit is proceeding under the law. Because that tax audit is the most important part of the tax collection and management.There is no doubt that administrate tax by law which derives from law-based governance, is an eternal theme of the taxation. Well-established tax law can provide powerful safeguards for enforcement, justice, supervision and compliance of tax. While, as the most important method to punish taxation offences, the aim of the tax audit is to appeal the taxpayers to comply with tax regulations and also obtain normative order by adopting tough measures. As a consequence, tax audit has been the main dispute in the aspect of both the law and the practice, due to the reason that the external promote regular and the internal promote collection. However, as an act of administrative law-enforcement, tax audit is active and forcible. So how to ensure the right will be applied correctly without abusing has been the most important problem in practice. In other words, limiting the rights is the requirement of the basic principle of tax audit and also the basic standard for implementing taxation policy legally. While, China is still at its early stage of tax audit, many regulations about tax audit have not been developed well. In the light of these facts, this essay will illustrate legal regulations of taxi issues from the perspective of legislation.The first chapter of the essay will provide basic information about the impacts, basic principles and necessity of tax audit. Then explaining fundamental state and meaning of tax audit in our country. The second chapter will illustrate some existing problems of tax audit in our country after analyzing relevant regulations from different levels. The third chapter of the essay will focus on basic information about tax audit in USA, and stating some referential suggestions by comparing with USA. The final chapter of the essay will provide some proposals according to the problems in our country. Firstly, emphasizing the legislative principles and enhancing legislation model. Secondly, clearing the role of tax audit and focusing on the construction of inspection system. Finally, providing remedy methods to the counterpart of the tax audit.