A Study On The Specialized Administration Of Tax Inspection In Guangzhou Municipal Local Taxation Bureau

With the speedy development of market economy, in which the organizational structure of social economy is increasingly diversifying and the marketing activities are becoming more and more complicated, we come into the age of increasing labor division and specialization. Changes of economic environment promote a change in tax administration objects. Speedy rise in number and scale of enterprises, diversification in structure and operation mode, continual increase levels in information technology and specialization and more subtle means of tax shelters pose a huge challenge for tax administration, which puts forward higher requirements in specialization. In this case, tax administration must be innovative, to further improve the division of labor and specialization levels to meet the new regulatory requirements. Specialized administration of tax emerges as the time requires. As a part of tax administration, the specialized administration of tax inspection becomes an integral component of the specialized administration of tax. Currently tax authorities throughout the country have begun to put the reforms of the specialized administration of tax inspection into operation, lacking theoretical support and reference of successful experience in an exploratory stage. Therefore, how to carry out the specialized administration of tax inspection becomes a significant administrative task for tax authorities.This paper which is based on the specialized administration of tax inspection, with the study methods of document research and substantive analysis firstly defines clearly the key concepts of specialized administration of tax inspection, and so on. Then it presents the current problems of the specialized administration of tax inspection in Guangzhou Municipal Local Taxation Bureau and gives a detailed analysis of the causes of those problems,within the framework of the basic contents of the specialized administration of tax inspection, such as organizational structure, labor division, work processes and technical means. Last, with reference to foreign advanced experiences, the author put forward some improvement strategies for the specialized administration of tax inspection in Guangzhou Municipal Local Taxation Bureau, including optimizing organizational structure and the grouping of inspecting teams, completing the human resources allocation and the appraisal system, uniting the four inspection processes and utilizing the advanced information technology.