Research On The Existing Problem And Countermeasure Of Tax Inspection In China

Since twenty-first Century, China’s economic development has maintained a high state, tax and the national development, is closely related to people’s lives,tax inspection tax work role has gradually come out. With the amount of data to be constantly refreshed tax inspection, has made clear that China’s development of tax rate and tax audit development prospect. However, tax inspection tax loophole blockage is realized, but because our country tax inspection level still remain in the primary stage, and there is no time to draw on foreign experience, tax development has given our tax inspection brings many problems and challenges,among them the serious loss of income tax is more outstanding issue.In order to ensure the steady development of China’s tax affairs, maintain the fair order of the market, reduce the loss of tax,achieve the goal of tax compliance, face a variety of problems, the imminent reform of the tax inspection, legal environment, its system structure, information platform construction, tax inspectors etc to make the corresponding adjustment to solve the problem. Look from international limits, some countries have already begun to tax problems related to research and try to innovate. On tax inspection in our country development, it is a very good reference, but will still have to explore in the pave the way for China’s path of development.Based on the above research background, through the collection of tax inspection data, on our country tax inspection were introduced, and the use of game theory, theory of tax compliance, from a different point of view to our country tax reform necessity analysis, discusses the possible problems and causes, and the combination of the typical countries’experience for our tax inspection to solve the problem put forward relevant countermeasures and suggestions. This paper aims to arouse the society and government departments for tax inspection related issues seriously, promote the reform of tax inspection process, for the relevant departments to develop countermeasures to provide reference,improve our tax inspection business level,in line with international standards,and through the research in the thesis makes my tax audit professional knowledge level and practice ability has been improved.