Research On Our Countrytax Inspection Efficiency Construction In The New Period

Tax audit is an important part of the tax collection and administration work, and it is an important guarantee for maintaining the order of fair tax. With the rapid development of economy and information technology, taxpayers deceit method combined with high-tech, taxation order in some industry and districts out of order, some illegal and criminal behavior of cross-regionaland cross-industry even appear, amount of deceit is huge. It is an important task for researcher and tax audit to practice how to give full play to the power of tax inspection, hit steal cheat cheating behavior, safeguard market order and the theory of justice. With the aid of public management, finance tax law and tax study related theory, use"4E" idea to establish the index system of performance as the core and improve auditing efficiency as the goal, tax administration of justice fair as a starting point, using2006,2007and2011tax inspection statistics, this paper analyzes the problems and improve ways of tax auditing efficiency, this will contribute to break through tax auditing theory research and reform practice, and rich literatures about our tax inspection.Firstly, Paper reviews the current our country tax inspection related research literature. Secondly,paper summarizes the concept of tax inspection, tax inspection connotation, function, classification and function, this paper puts forward a more comprehensive and reasonable auditing efficiency concept on the basis of the performance of the concept of "4E", and build the "4E" performance evaluation index system, this provides a theoretical basis for later chapters further analysis. Third, First of all, from four aspects that is the tax inspection institutions and personnel allocation, tax audit efficiency and audit results and the empirical analysis of the current auditing fair. The empirical analysis the efficiency of the status quo and existing problems of tax inspection. Fourthly, drawing successful experience from foreign tax auditing management, from six aspects that is the reform of management mechanism, professional management, information construction, auditing collaborative innovation, strengthening the concept of audit legal system and auditing system construction, paper put forward can be applicable suggestions how to strengthen and improve the efficiency of tax inspection in our country. Finally, it summarizes the research conclusion, puts forward the thesis exist limitations and future research direction.