Research On Local Tax Collection And Management

The financial audit is the basic duty of the national audit, which plays an important role in the national audit system. Audit of tax collection and management is an important part of the financial audit, in view of our tax system system and audit jurisdiction. This article talk about is on Local Taxation Bureau Tax Collection and management audit, therefore is called "audit of local tax collection and administration". Local tax collection and management audit has been an important part of financial audit, since the implementation of the various measures taken around, a variety of means, but also for local tax collection and management reform has put forward a lot of suggestions. But the lack of specialized theoretical basis and implementation process of the audit system in the audit system. After combing the domestic and foreign scholars’ research, draw lessons from the three popular theories in the financial audit: game theory, accountability theory, the immune system theory, combing the three theories in the local tax collection and management audit. The status of local tax collection and management audit is briefly introduced, including the course of development in China, play a positive role, and some problems encountered: audit audit department supervision at the grassroots to the IRS, the audit team building professional level is low, slow, lack of E-Audit project perfect tax audit law system, there is no mandatory audit announcement system, analyzes the reasons for the problem, the mechanism is not perfect, imperfect laws and personnel evaluation mechanism is not perfect, after the analysis put forward feasible countermeasures: one is to explore the establishment of a basic audit institution in the tax revenue collection audit approach; two is a strict new entry audit skills. Establish training system of audit personnel, business skills, laws and regulations, the audit training points system was designed using the new method Mobile micro channel platform, issued from time to time relating to the audit of information, experience and file etc.; the third is to establish a provincial tax audit processing and analysis center and continue to update the SQL query database, and the system audit personnel sharing; the fourth is to write tax audit laws and regulations compilation, local tax collection and management audit announcement system, the establishment of security audit rectification, and implement. And with a example of tax collection and management audit, finally draw the conclusion of this paper.