An Investigation Of The Management System Of Yancheng Local Tax Inspection

The tax inspection is a powerful means to rectify and standardize the order of taxation market. Although considerable progress has been made in the tax inspection ever since the new tax reform, new tax collection and management mode were implemented in1996in China, there are still many problems to be addressed. Taking the Yancheng local tax inspection for example, problems exist as follows:too much emphasis on the tax revenue, inefficient inspection, low accuracy of selected case, high inspection management cost, and generally low quality of inspectors. These problems can be attributed to the following factors:divided national and local tax system, lack of strict tax law, low efficiency inspection, lack of changes and innovation in tax crime investigation, backward in crime investigation tools, inadequate collaborative mechanisms, local protectionism and lagging behind in information construction.After studying the tax inspection modes of the United States, Germany, Italy, Japan and other countries, we should learn and improve in the following areas:the tax inspection institutions arrangement, specialized inspection employee, combination practice of taxpayer self-examination, self-report and auditing from the tax authorities. To actively optimize the Yancheng local tax inspection management system and constantly improve local tax inspection in China, we should innovate tax inspection ideas, set up clear and reasonable organizational goals, reorganize the tax inspection institutions, have additional tax police force, enhance the tax inspection management level, improve the ICAC(Independent Commission Against Corruption) performance level, optimize the tax inspection environment, and build synergy of tax coordination and protection.