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

In the whole process of the tax management, tax inspection is “the last barrier” of tax collection and administration, as well as, it’s also the “last line of defence” to prevent taxpayers to evade tax. With the deepening of economic reforms, the new economic forms appear. The old tax inspection management system based on law, experience, and unilateral action already can not adapt to the pace of economic and social development of the new period. The networking of enterprises, informationization of internal management, awakening of taxpayers’ rights consciousness,concern of the function of the service-oriented government, reform of tax management system, all become the reasons on further transformation of the tax inspection management system.To improve the tax inspection management system plays an important role in promoting, which can deepen the reform of the collection and management, improve the tax environment, maintain the order of tax, reveal audit deterrent and improve tax compliance. Practical and theoretically, this article which based on the current situation, developing course and existing problems of the tax inspection management system in our country, puts forward countermeasures and suggestions for improving the system, with the western developed countries’ advanced practical experience in the management mode of tax inspection for reference.In this paper, the main content and structure arrangement is as follows: The first part as the introduction, will tell us the research background, theoretical significance, research emphasis, difficulty and innovation points, research methods of this paper. The second part, introduce the basic concepts and theory of the tax inspection management system, and the development of tax inspection management system at home and abroad. Combined with the actual situation of Ningbo tax inspection work, the third part analyzed the structural and affordable problems of the tax inspection management system in our country, such as out dated management concept, unperfect legal system and so on. The fourth part, combined with ningbo new collection and management system reform, land tax system in view of the current problems existing in the tax inspection management system, draw lessons from foreign advanced experience and practice, introduce the innovation concept such as risk management in the improvement of the tax inspection management system process,and try to solve the problems above through the reasonable countermeasures.This study focused on to redefine the tax inspection management system on the basis of the use of public management theory knowledge. From three aspects such as the theory, structure, security and so on, to analyze the existing problems in the management mode of the current tax auditing research in our country, which combining with the working practice of Ningbo city. The analyzing focus on concept reconstruction, institutional reform, legal system construction, function division and allocation of resources, etc.,to puts forward corresponding opinions and suggestions.