A Study On The Current Situation And Countermeasures Of Kunming National Tax Inspection

What wealth to a country is what taxation to politics. The fiscal and taxation reform was placed in an important position at the Third Plenary Session of the 18 th Central Committee of the Communist Party of China, which illustrates the tax management has become an important means of governance. Tax audit is part of taxation system. Tax audit is the last line of defense of taxation system, which determines the quality and efficiency of taxation system, and play a role in paying taxes efficiently. In the present taxation model, the tax audit is becoming more and more important. Therefore, tax audit is necessary in the process of governance. With the development of economic and social change, the number of taxpayer is increasing rapidly, the enterprise accounting management becomes intelligent and electronic, information unbalanced on both sides of the taxpayers and taxation offices is obvious, which brings unprecedented challenges and uncertainties to tax audit departments. At the same time, the traditional mode of tax audit is not suitable to the current situation. How to better tax audit, pool audit resources, play the function of tax audit, and improve the efficiency of tax audit become problems to be solved in tax audit work. On February 18, 2014, Prime Minister Li Keqiang at Party School of the CPC mentioned the developed countries’ tax audit system design, operation mode and the reference for China, and pointed out the direction of future development for the tax audit departments, which is significant in improving tax audit efficiency.This paper is closely related to the new situation of current fiscal and taxation reform in China, and combined with Kunming’s economic development, based on the international advanced experiences and the domestic reform pilot experiences. It summarizes the basic situation and problems of tax audit departments in Kunming Office, State Administration Taxation of China, and analyzes these problems by theories of public administration, and furthermore offers six Suggestions, namely, building scientific organization system, establishing sound laws and regulations, creating audit methods, accelerating the process of informatization, improving monitoring system, and strengthening the management of human resources.