Case Analysis On Tax Inspection Of W Wine Industry

Transforming the economic development pattern was put forward according tothe report to the eighteenth national congress of the communist party of china. Mainlyincludes several aspects:(1) it should deep the reform of economic system, which isalso the key to speed up the transformation of economic development. The core of theeconomic system reform is to properly handle the relationship between thegovernment and the market and it must respect the market rule. In market economysystem, the enterprise as the main participants, its status and function is increasinglyimprove and attract much more attention. The production and business operation ofthe enterprise directly related to the development of market economy. Therefore,strengthening the tax check and tax supervision of enterprise could effectivelyguarantee the sustainable development of the tax revenue for the health of the marketeconomy and a strong financial support of the national development.(2) It shouldimplement the strategy of innovation driven development. Science and technologyinnovation is a strategic support to improve social productivity and comprehensivenational strength which must be placed in the core of the national development andglobal position. While the enterprise as the main force of social economic andtechnological progress plays the more prominent role in carrying on the tax inspection.In the economic activity, enterprises not only create and realize social wealth, but alsoare the positive adopters and manufacturer of the advanced technology and productiontools in the competition through the production and business activities. Enterprisesresponse to the national economic policy, actively develop the production andpromote the scientific and technological innovation. Meanwhile, it makes morecontributions to national economic development through the way of paying taxes.Therefore, strengthening tax inspection of the enterprise can not only ensure thenational tax revenue for the construction, at the same time it can also promote thebalance development of market participation main body in market economy. It canfurther promote the steady and healthy development of national economy in order toprevent economic useful development because of appearance of the illegal behaviorsuch as the tax evasion coming from the individual companies, which the abnormal scale expansion leads to monopoly. Finally it can form the good environment ofmarket main body actively paying taxes according to the law.In the12th five-year plan are also put forward: it should focus on the main linespeeding up the transformation of the mode of economic development with thescientific development as the theme. The basic requirements points out that it shouldadhere to the scientific and technological progress and innovation as a key support toaccelerate transformation of the mode of economic development. Enterprises, as thecore of science and technology development and application of power, play anirreplaceable role. However, in order to obtain huge profits, some enterprises tryvarious methods to tax evasion, which not only has caused a serious loss to ourcountry tax revenue, but also not conducive to enterprise long-term healthdevelopment. Therefore, inspecting the enterprise tax strictly can effectively regulatethe behavior of corporate tax. At the same time, it will effectively work on thesupervision and urgency of enterprises to actively pay tax for supporting the nationaleconomic construction. It will eventually push them own the new technologydevelopment and production application.Under the condition of socialist market economy to carry out the tax inspectionwork, it is be of the positive significance to ensure the national finance income, topromote enterprises to improve management and improve the level of tax collectionand administration. Therefore, strengthening tax check plays an important role inensuring correct implementation of tax laws and regulations, maintaining the order oftax and promoting fair competition and the healthy development of socialist marketeconomy.