Problems And Countermeasures Of Shenyang Citylocal Tax Inspection Work

Reform of tax distribution system in1994, the tax bureau of the original intonational tax bureau and local tax bureau, State Administration of Taxation and LocalTaxation Bureau are the vertical leadership system of central, province, city and county.At the same time, the "Declaration of tax payment and optimizing the service as thefoundation, relying on computer network, centralized collection, a new mode of keyinspection". In this mode of tax collection and management is the foundation, is aprocess of weaving, tax inspection is the key, is a process of plugging. After nearly20years of development, China’s tax system has been constantly improved, but there arestill many deficiencies, especially the tax audit function is not fully played out, the taxinspection management still exist many problems. This paper studies and discussesthe basic theory of tax audit, in view of the present situation inspection work inShenyang City government rent tax inspection system, from the tax collection, taxaudit tax and so many angles, analyses the existing problems in the tax inspectionwork,further strengthen tax inspection,give full play to audit functions, measuresto improve the level of tax collection and management. The paper mainly includes five aspects.The first part briefly introduces the research methods and innovationbackground and significance of this topic, the literature review, the paper. The secondpart describes the concept of tax, tax inspection, the meaning of the function of taxinspection, tax inspection, the basic task of the important status. The third partintroduces briefly the current situation of Shenyang City local tax system, tax inspection,in-depth analysis of the existing problems and the reasons in the work of Taxationinspection. The fourth part puts forward the countermeasures to perfect our cityinspection work. Separately from the perfect inspection system and perfecting the twoaspects of the audit work, to improve the level of inspection system, strengthen thesystem construction, strengthen internal supervision are introduced, and how to betterplay the audit functions, standardize the tax law enforcement, improve the inspectionmeans, strengthen the judicial protection, the author puts forward countermeasures toimprove the auditing quality etc. The fifth part is the conclusion, change continuously along with the continuous development of society and the market economy, taxinspection of the depth and breadth is wider and wider, more types and means of tax-related violations more hidden, in order to better play the role of inspection to promotemanagement, improve tax efficiency and quality check, we must strengthen the taxinspection administration, to adapt to the complex and ever-changing market demand.