Research On Tax Inspection Reform Of Local Taxation Bureau In Wuhan

The tax inspection is an important constituent part of the tax collection management. With the development of the economic society and the change of the traditional collection management ways, the core of the collection management has been shifted to the monitoring management service from the tax collection management, and the work environment of the tax inspection has been profoundly changed. Besides, it puts forward new requirements of "blending into the large pattern of collection management" towards the tax inspection. Under the rapid development of informationization and the great environment with the co-existence of diversified economy, the modern tax inspection will face new reform. Since the formal establishment of the tax inspection bureau of State Administration of Taxation in1997, the comprehensive efficiency of the current tax inspection management system have reached the height and achieved remarkable working performance through over ten years of improvement. In recent years, the tax department has updated the concept of the tax inspection, explored the working mechanism of innovative tax inspection, and given full play to the function, which leads to the further improvement of the tax inspection. With the rapid development of the economic society, it is so difficult for the current tax inspection management system to reach the higher goal of investigating and striking the unlawful act involved in the tax from the viewpoint of the reality and development of the tax inspection. How the tax inspection breaks through the development bottleneck and adapts to the change of the modern economic tax source structure has become an urgent and significant topic for us.To adapt to the rapid development of the social economic status and the development trend of the tax collection management informationization, and deepen the reform of the tax collection management, the local taxation bureau of Wuhan carried out tax inspection reform and introduced first-level inspection in July,2011. From the practice, it turns out that the implementation of the first-level inspection accelerates the rapid development of the land tax in Wuhan. At the same time of affirming the reform advancement, we must find out some places to be improved. This paper starts from the operation status of the first-level inspection system of the land taxation of Wuhan, analyzes many factors of the current system restricting the improvement of the inspection quality and efficiency, and tries to put forward rationalization proposal and effective solutions aiming at the existing problems.This paper is divided into five parts. Part one is the introduction. It mainly expounds the research background, significance, purpose, current status of the domestic and foreign research, research content and method, research thought, characteristic, possible innovation, etc. Part II is to outline and conclude the theory related to the tax inspection. It states the connotation, principle and function of the tax inspection, and the theoretical basis of the tax inspection reform. Part III is to expound the general situation of the local tax inspection bureau of Wuhan and the practice of carrying out the first-level inspection system reform, and analyze the first-level inspection system, function positioning, reform implementation efficiency, advantage, and existing problem. Part IV is to summarize the major characteristics of the domestic and foreign tax inspection management, and refine advanced concept and experience which can be used for reference for the local tax inspection reform of Wuhan through the advanced experience. Part V is to sort out the direction and routine of the tax inspection reform of the local taxation bureau of Wuhan, and put forward corresponding operable countermeasures and suggestions towards the tax inspection.