Research On Management Issues Of Tax Audits Tax

With the constantly improvement of china’s tax collection and administrationsystem, the importance of tax inspection is being also enhanced，thus the taxinspection will be putted forward higher request to the function in the protection oftax revenue, the crack-down on tax-related crimes, promoting tax compliance andmaintenance policy to implement. However, currently our country tax inspectionbasically is still in the positing of “income-oriented” and “task-oriented”, Yunnanstate taxes inspection is not exceptional, in the face of the tax law enforcement underthe environment in the new period, state tax inspection management in Yunnanprovince will inevitably transfer from pure supervision to the combination ofsupervision and services, and fully give play to the important responsibilities ofmaintenance of the local taxation order.Yunnan province, as the most types of ethnic minorities in our national, is locatedin the southwest border, its economic, political and social conditions haveparticularity, the improvement and stability of Yunnan state tax inspectionmanagement is of great significance to implementation of “harmonious tax” innationwide. The existing relevant research in the management of tax inspection isbased on the national perspective, few of them is study of Yunnan national taxinspection management. The paper will the national tax inspection in Yunnan as themain object of study.The article through the four aspects to analysis the current tax inspectionmanagement in Yunnan, which are tax inspection of law and regulations, taxinspection system, law enforcement model and tax inspection team, and combiningwith study of the real case in the process of management, witch included that theproblems in management. Through the study of its deep-seated reasons, finally putforward the countermeasures and suggestions witch not only corresponding to thespecific situation of Yunnan province but combining with the state tax inspectionpractice in Yunnan. Attempt to help to improve the tax inspection management, serveas a reference for the research in this field.