"A Case Double Check" Tax Auditing Law Enforcement Supervision System And The Problems Facing The Countermeasures

In recent years, the development of modern science and technology, in tax collection also begins to be gradually widely used, and the tax agency workers from a lot of daily affairs, thus gradually liberated could focus improve tax inspection work, the extent promote the improvement of the quality of tax collection and administration, also make the tax inspection, become the top priority. Tax reform However, at present our country there are many problems in tax inspection, still needs further research countermeasure solving. Especially in December 2008, the state administration of taxation formulated and promulgated a tax violations to double check a case (trial) ", from now on, "a case double check" tax auditing law enforcement supervision system gradually begin to carry out, "a case double check" system, the implementation of tax collection and management, to a tax audit and tax auditing supervision linked to several links, realized the tax collection and management and tax inspection and supervision between several departments as the contact and interaction, and further strengthened the taxation supervision and standardizes the tax law enforcement activities and promote the tax system construction of the party's work style, to create more work of good to govern by law environment. Although made above positive effect, but its in the process of implementing also met with a lot of problems to solve, and therefore, "a case double check" tax auditing law enforcement supervision system and its solving the problems facing the countermeasure research not only as a theory problem, but also become a practical problem. But in the current domestic and foreign research fruits, the relevant research relatively little, relevant papers is a few bosoar bo, therefore, I especially will research perspectives on this theme for set a case double check "" tax audit law enforcement supervision system provide further improvement of theory and practice in the foundation, through theoretical research to play a role in guiding the practice.The paper first expounds the subject to choose a background and meaning, summarizes the current research at home and abroad, points out the thinking, main contents, the research methods and innovations. For a tax audit, tax audit law enforcement supervision, a case of tax law enforcement surveillance two check related concepts, meaning, roots, basic principles, characteristics and the basic interpretation laid a solid foundation for launching the full text of the theoretical basis. In this paper the basic theory based on perfecting the ", this paper discusses the case of double check "tax auditing law enforcement supervision system, the paper analyses the necessity of a case in China at present" double check "tax auditing law enforcement supervision system operation of the present situation, the existence question and problems of reason. Finally, according to the reason of the existence of the problem puts forward some "a case double check" tax auditing law enforcement supervision system, and the principles that should be followed in from based on three clear, to ensure that a case double check pace; Establish three mechanism, ensure a case double check benign interaction; Grasp three good, to ensure that a case double check working in place three aspects specific countermeasures of improving.