Improve The System Of Tax Audit Trial Research

There are four steps in tax inspection. It includes selection, inspection, trial, theimplementation. The trial of tax inspection is an indispensable step of the process in taxinspection. It reflects the whole process of the formation of illegal tax treatment decision. Itis not only an important measure to raise the level of tax enforcement and to ensure thework quality of tax inspection, but also the objective requirements of tax according to law.In recent years, tax inspection gets more and more attention. Both state taxationbureau and local taxation bureau make efforts to improve the quality of the trialmechanism perfectly. The new introduction of tax inspection in2010（state taxation bureau[2009]157）has changed much political requirements in the version of95which aredisrepair and less effective in the practice of tax inspection.Thus, the reform causes manyscholars and professors to research and explore the perfection of the inspection trial.On the basis of studying literature, collecting statistics, absorbing and drawing variousperspectives form other scholars, I use some useful methods in my thesis, such as westerneconomics, public administration, taxation principles, literature research, on-the-spotinvestigation and combination with practice. I believe that the main problems of inspectionand trial in our country include two aspects. Firstly, the trial mechanism is not perfectenough. Secondly, the qualification and capacity of staffs need to be improved. Thirdly, theprocess of important case is disjoint and irrational. In view of these, I bring up a newperspective,“the Three Level Inspection Trial System”, in order to improve current one.The Three Level Inspection Trial System should be put into practice in time. This articlecame up with standard, framework, procedure structure of the new system. It alsosuggested some supporting measures of trial system, for instance, strengtheningcooperation with other departments, improving personality and human resources,facilitating electronic and information technology.