A Study On Tax Inspection Mode

The tax inspection is an important step in the administration of tax collection and links, is a form of inspection and supervision of tax authorities on behalf of the State in accordance with the law of the taxpayer’s tax situation. The People’s Republic of China on Tax Collection and Administration Law of the implementation of Article9of the Rules provides that: Audit Bureau solely on tax evasion, escape and recovery of tax arrears, tax fraud, refusal to pay the investigation and handling of the case. The tax investigation is based on the legal effect of various tax laws, regulations and various policies and regulations. An inspection mode is relatively independent of the tax audit professional bodies set up by the tax authorities above the county level, with a professional tax inspectors, under the leadership of the level tax authorities and the higher audit institutions, in accordance with laws, regulations and legal procedures the provisions of the independent exercise of the functions of tax inspectors, investigate and deal with tax-related illegal cases.At present, China’s tax inspectors mode is still in the exploratory stage. Since2001, around the State Administration of Taxation implementation of views on the work of improving and standardizing tax inspectors "have to explore and implement the key inspection requirements and different characteristics of the tax an audit mode, Wuhan City, the national tax system in2009established in December of an inspection mode. In practice, an audit mode shows its advantages, but need to be further improved. In view of this, Wuhan City, an inspection mode is modeled, and both the other parts of the tax audit mode, Looking back from our tax an audit system changes the status of an audit mode, the effectiveness and deficiencies, and improve the national tax Countermeasures for an inspection mode, raising the national tax an inspection mode level to explore and think.Full text constitutes an "Introduction" and the three themes section."Introduction" and described the reason and significance of the topic of this article’s topics, the research status of the method of this study, analysis, path and innovation. The first main part of the "Review of tax an inspection mode changes". That part in detail the model of the formation process of China’s tax inspectors, regardless of check from the collection and management, collection and management, regardless of the tax business overall audit mode to the tube to check the separation of multi-level inspection mode to the collection and management, regardless of pipe check outside the separation of an audit mode. The second theme, part of the "tax the status of an inspection mode to examine. The part of the tax system in Wuhan City, an inspection mode as a blueprint for the integrated use of quantitative analysis and qualitative analysis, the composition of tax inspectors mode, the operational effectiveness of a specific analysis, and problems and their causes were examining and profiling. The third main part of the "perfect countermeasures of an inspection mode. That part of the four aspects of an audit model of perfect tax measures, that the audit functions should focus on six aspects of the inspection methods should be explored five new roads, should grasp the four work in the inspection team building, three areas on the internal control mechanism.This innovation is mainly in three aspects:(1) take the lead in development and changes of the process of an inspection of China’s tax model is divided into three stages;(2) the use of quantitative analysis and qualitative analysis methods, and an inspection in Wuhan national tax system the mode of operation of the effectiveness and deficiencies of detailed analysis;(3) in the concrete operational level, this system, and a detailed proposed countermeasures Improving Tax an inspection mode, with important policy reference and practical value.