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Research On The Inspection Of Local Taxation Bureau In Quanzhou

Posted on:2017-03-19Degree:MasterType:Thesis
Country:ChinaCandidate:Z W ZhengFull Text:PDF
GTID:2279330509459421Subject:Public Administration
Abstract/Summary:PDF Full Text Request
"Expropriation" and "management" are the two most critical parts of modern Tax Administration, "management" is the means, "expropriation" is the goal. From the national perspective,the tax inspection which is the last "management" means,the aim is to promote the national tax should "expropriation" best "expropriation";from the taxpayer’s point of view,the tax inspection is to check the use of the tax authorities correctional management tools,aimed at promoting awareness of the taxpayers to improve tax compliance.Tax audit quality management,quality management audit by a grass-roots tax inspection bureau accumulating,so the level of quality depends entirely on the quality and effectiveness of grassroots tax inspection management.As the global economy becomes increasingly integrated,the development of the concept of tax administration is also a step by step modernization trend,the old management system of Quanzhou tax inspection management concepts more and more incompatible to the current economic situation and taxation modern management. Therefore,it is very necessary to discuss how to improve the management of Quanzhou local tax inspectors.In this paper,the research and discussion of Quanzhou tax inspection management based on the concept of tax inspection management,analyze problems and causes of its management presence.And cited the advanced experience of countries in other parts of the tax inspection and management as a reference,raised problems Quanzhou Local Tax Inspection management suggestions.Through research,we can find Quanzhou rent tax inspection,as well as the achievements,there are also some problems.Mainly in audit quality,and audit functions in order to check the pipe enough to play pro,rigid inspection and law enforcement is not strong,punishment is not enough inspectors and the like.These problems are mainly due to inspection work assessment indicators set unreasonable because institutional management inspection,information technology inspection level is not high,inspectors cadres suited to modern inspection management.States and the advanced experience of other regions of the world in the management of tax inspection,Quanzhou rent tax inspection management can be improved from the following six aspects:First,to build a scientific objective of the tax audit;Second,integration State tax inspection agencies;Third,change the tax integration function;Fourth,reorganizate strong tax integration team;Fifth is to establish a modern integration data platform;six is to create a legal environment supporting external tax integration.
Keywords/Search Tags:Quanzhou local tax, inspection management, Countermeasures
PDF Full Text Request
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