The Researches On The Problems Of China Tax Inspection Administration

The tax inspection administration is the creative activity which aims to the effective integration of tax affairs. In the course of implementing the mode which regarding filing tax returns and optimizing the service as the foundation and being supported by computer network,to construct a scientific and standard inspection system with high capacity and efficiency and give full play to the role of efficiency of inspection, it has the signification for ensuring the operation of levying and managing,the order of maintaining the tax revenue,the attack to the tax illegal crime and bringing about and advance in economy.The paper consists of four chapters, which introduces concept of tax inspection administration, general contents, the role and necessity of tax inspection administration and expound on the situation of china's tax inspection. At present, there are many problems and shortcomings in china's tax inspection work,Such as management system deficiencies,lack of legal protection and internal coordination mechanisms,etc.The reason for this is attributed to understanding of the law,by the division of pattern,imperfect security system and the overall quality of tax inspectors is not high.Strengthening and improving our country's tax inspection must take the follow measures.Clearly dividing functions between inspection management and taxation management,verifying guiding ideology of tax inspection,realizing of converting the sense of law enforcement, improving tax inspection's internal supervision mechanism, strengthening legal protection for tax inspection, increasing penalties and strengthening on constructing tax inspection forces strengthening on constructing tax inspection forces improving work methods promoting tax inspection's scientific management,applying more information technology.