Research On The Improvement Of Tax Inspection Efficiency For Daqing Local Taxation Bureau

Tax inspection becomes an important part of China's tax collection administrative work along with the deepening of the reformation of Tax Collection Administration; meanwhile it plays an irreplaceable role in the sustained and stable growth of fiscal revenue. The State Administration of Taxation in 2011 proposed in nationwide to establish a new “Centralized Collection and Priority Inspection” Tax Collection Administration mode bases on the optimizing tax Declaration and computer network, once again stressed the importance of tax inspection work. However, with the progress of society and the impr ovement of science and technology, the tax inspection is constantly facing new difficulties and challenges. In the practice of tax collection, a lot of restrictive factors have influenced the efficiency of tax inspection progress. Therefore, how to correctly understand the functions and status of the local tax inspection work, and improve the efficiency is an important subject in front of the tax inspection department.This paper analyzed efficiency problems and the root causes of Daqing Local Taxation Bureau Inspection work by combining document references, theory and practice and comparative analysis, based on the actual work situation and staffing of Daqing Local Taxation Bureau Inspection department, its work mode and methods, performance evaluation, etc., learned successful experience from both of western developed countries and domestic tax inspection system, starting to set up " A level check" tax inspection mode, changing the inspectors of Daqing Local Tax Bureau from “distributed to centralized”, standardize the law enforcement action and scale to form a concerted effort to crack down on tax evasion. And establishing and improving the tax inspectors training system, develop high level and Inter-disciplinary talents to meet modern inspection needs, constantly enrich the tax inspection team; introducing "inspection plan" and "classification inspection" methods intotax inspection work to achieve proper actions; through the establishment of Inspection Case Selection department and information system to make full use of "Case Selection" purposely and targeted; combining with the necessary performance evaluation indicators, motivate mechanism and associated law enforcement to improve the Daqing Local Taxation Bureau inspection work quality and efficiency. Finally, efficient tax inspection could promote tax collection administrative work and create a fair, justice, favorable tax collection environment to ensure sustained and stable local fiscal revenue growth in Daqing, provide financial support for the public utilities construction of Daqing.