The Limited Tax Inspection Case Analysis Of Shandong GBC Liquor Company

In the current "sign, tubes, check" three separation mode, tax inspection is animportant thing, the tax administration bear the plug up loopholes in tax collection andadministration, to combat the illegal behavior of tax-related, rectified and standardizedthe order of the tax burden. Compared with western developed countries, the taxinspection system of China independent operation lasted shorter, many deficiencies in theactual operation better. To really solve these problems, play to the functions of tax checkand also depends on the tax inspection management system reform and perfect. Thus, thisarticle will tax inspection management system as the research object, with the help of taxcheck case analysis, through comparative analysis of tax check management status athome and abroad to find the optimization ways of the tax inspection management systemin our country. The full text is divided into four parts:Thinking of writing of this paper is to put the full text is divided into four parts onthe problem, the first part is the introduction, this part combined with the tax collectionand administration in China in recent years and the basic situation of tax check mainlyintroduces the writing background, this paper puts forward the practical significance ofthis thesis study and thinking of writing, the framework and the research of this paper.This paper in the second part is the research object of Shandong basic condition of theGBC liquor company, mainly including Shandong GBC liquor company, its operationand management of the basic situation and its main target groups and the basic change oftax policy of liquor-making industry in China. The third part started talking about taxcheck of the typical case, this paper selected the tax inspection of Shandong GBC liquorcompany case, through the analysis of the company’s financial data and field inspection,found that the liquor company, mainly include: the offence concealing sales, issue falseinvoices inflated costs, use of associated enterprises transfer pricing, abnormal losses notoffset the input tax. And introduced the tax authorities in this process the results and itsbasis. Finally, this paper introduces the problems and difficulties during the inspection,including, huge data, difficult to access, tax warehousing is difficult, to verify theauthenticity of the electronic data is difficult, is reported to the lack of accountingsoftware problems such as the cognizance of the relationship. The fourth part surface firsthow to tax inspection, the liquor enterprises mainly from the income and cost two aspects, the examination of the tax; Then aimed at the problems in Shandong GBC liquorenterprise tax check put forward Suggestions for perfecting the tax inspection: complexdata and frequent personnel changes, to ensure tax full tax money into the Treasury oftimeliness, strengthen management, supervise the enterprises for the accounting software,check to pay taxes in accordance with the full use of modern information technology inthe proposals, to strengthen the monitoring management of associated enterprises.