Research On The Problems And Countermeasures In The Management Of The Tax Inspection

Tax inspection is in accordance with the tax authorities on the taxpayer，withholding agent to perform its obligations of withholding tax obligations， the taxinspection and processing work collectively， in the entire tax management activities，occupies an important position. The development of economy， the more important thesupervision. In the market economy conditions， tax inspection as a special supervisionand management activities， for the realization of tax distribution of target， strengthentax administration， and promote socialist market economy along the track of healthydevelopment，has the extremely vital significance. But with the development of societyand economy， the need to constantly strengthen tax collection and management， taxinspection of the traditional management mode has been obviously lagging behind insocial development， effectively greatly restrict the tax audit functions. Therefore， inorder to adapt to the requirements of the development of information society， therealization of the modernization of the inspection work， scientific， professionaldevelopment direction， it is necessary to improve the tax inspection administrationmode of current，and the continuous development of improved，so as to give full playto its role in safeguarding the tax revenue work， provide strong financial support andfor the health of China’s economic and social development.China’s tax inspection management experienced the founding of the earlyembryonic stage, after the reform and opening up to the early90’s the initial stage, afterthe implementation of new taxation to the early twenty-first Century the explorationstage, in twenty-first Century after entering the stage of development. China’s taxinspection management has made great achievements at the same time, in the aspectof the tax inspection administration practice, inspection policy guarantee there are stillmany problems. In the analysis existence question reason, learn from the successfulexperience home and abroad, should be reasonable to set the tax inspectionadministration mechanism, optimize human resources management, strengthen inspection of specialization, informatization construction, strengthen the support andcontrol, in order to optimize the tax inspection administration of our country effectively.