The Research About The Enforcement Of Tax Inspection In China

With the deepening of economic system reform, legalization of the tax inspectionsystem of increasingly apparent, the punishment of tax evasion, Achievements on thesecurity of tax revenue，promoting the protection of tax collection and administrationachievements also increasing obviously. But tax evasion phenomenon is quite seriousin fact still, tax law enforcement inspection far did not play its due role, some difficultinfluencing the quality of tax evasion also did not arouse enough attention. In view ofthe above problems, this paper attempts to make a more systematic study about taxinspection system, looking for the reason of this situation, to provide feasiblesuggestions for our country tax inspection system.First, the summary about tax inspection: from the connotation of tax inspectionsystem, clear the executive subject and object. Tax inspection is a independentprofessional tax collection and management activities of the tax check, article ninth ofthe" law of the people’s Republic of China on the administration of tax collection law"(hereinafter referred to as the" implementation rules") in2002, the definition of taxinspection connotation refers to the tax professional inspection agency (TaxationInspection Bureau) in accordance with the law on suspicion of tax evasion, tax, taxfraud, tax evasion pursue violations of the taxpayer, withholding agent taxationinspection and processing activities. In order to more deeply understand the origin oftax inspection, introducing the historical evolution about the tax inspection briefly,from the last century60’s tax inspection work, to the cultural revolution in the taxinspection work came under attack, and80time launched a nationwide tax, financialinspection once a year after the tax inspection work of restoration,90in the taxinspection system of the" three separation design", for tax inspection at different stagesof the evolution of the historical background analysis. And on this basis the prominentdevelopment stage in China the status and function of tax inspection. Second, analysis about the environment that effecting taxation law enforcementinspection quality: first, from the impact of tax inspection of the internal environmentis mentioned, including tax cost is exorbitant, exist cooperation on issues; check jobevaluation system negative impact of increasingly prominent; selection with blindness,lack of scientific selection criteria; difficult to collect evidence, evidence is weak, taxrisk increase; inspection team construction to be strengthened further, technicalequipment and funds to implement. Secondly, is the impact of tax inspection of theexternal environment, including the legal system is not perfect, such as tax legislationlack of rigidity, low level of existing regulations, laws and rules are not perfect, tax lawenforcement means weak, and lack of judicial protection; the distortion of accountinginformation, increased the difficulty of tax inspection; and related departments lack ofunderstanding; tax propaganda strength is not strong, for example in the administrativedepartment for Industry and commerce collaboration, so far there is no specificoperational procedures, and customs with no corresponding system as security; taxpropaganda is not enough, the present tax publicity and lack of continuity, heavy formlight effect, heavy macroscopic microscopic.Third, the basic countermeasures about raising our country tax law enforcementinspection quality: first, from change idea proceed, aggrandizement lawfullyadministrative idea, raise our country tax legalization level. Secondly, should establishthe law enforcement of tax inspection concept, innovative inspection system, includingthe removal of obligate self-examination, establish execute the law of tax inspectionconcept, set up scientific inspection system, explore new system, new inspectionmethods, and effectively improve the inspection efficiency. Once again, theunsupervised ie no system, so we should further improve the tax law enforcementsupervision system, including the science of sound inspection appraisal system,establish a scientific tax inspection standard. It is also very important, evidence for theimportance of accuracy, evasion of tax law enforcement risk. In this discussion,consummates our country tax law enforcement and security guarantee system of tax inspection effectiveness of the important means to night, enforcement of securitysystem, to properly handle taxation and related departments of the relationship, theestablishment of information networking mechanism, two to construct a high quality,rapid response teams of inspectors.