Research Tax Audit Issues

The tax inspection as a supervision department of after taxing, which the statusis rising and the related research is gradually increasing. Since the rapid economicdevelopment and the deepening of the government reforming, as well as the spirit of18th CPC National Congress was reflected in the administrative department. However,compared with the foreign advanced practice in the area of the efficiency of taxinspection, it is necessary to improve the philosophy of inspection management, theinspection means and the sound legal system in China.It is easy to observe the universality, comminality, and typically problem thatexist in the efficiency of tax inspection with using the grass-roots tax authority as theobject of study. Therefore, this dissertation analyzes the status quo of a grass-rootsInland Revenue Department specifically, study and explore the existence problem oftax inspection realistically and deep. Simultaneously, this essay impress on atheoretical analysis that based on the theory of public services, public finance,administrative management, administration of tax revenue, and tax inspection.Moreover, this article employs the research approach, applies the tax inspection taskin one district IRS where the author works as the research object, penetrates deeplypractical taxing work, considers the basic level work as starting point, obtainsfirst-hand information to analyze empirically. From the practical problems, thefollowing chapters regard the current situation of tax inspection of the district IRS asan entry point, idetify the influencing factors of the tax inspection efficiency by thegrass-roots tax authority, accordingly carry out systematic studies. Furthermore, in thecontext of the inspection mode reformation, the rest sections learn from theexperience of foreign tax inspection, and then proposes practical and feasible methodsto improve the basic work, focus on team building, increase the status of inspectionadministration, which are usable and operational in the real job. In addition, the waysare conductive to resolve the situation of low efficiency of tax inspection in the basiclevel department, to give full play to the role in tax collection and management of taxinspection. And they play important roles in promoting the environment of taxcriterion, balanced the relationship between tax payers and tax officers.