Research On The Issues Of Local Tax Inspection By The Example Of Sanmenxia City

The basic duty of the tax audit is to rectify and standardize the tax order, investigate and punish tax violations, maintain tax order, and promote taxpayers to pay tax with sincerity by law. Over the years, the inspection cadres at various levels have achieved outstanding results by diligent work and pragmatic innovation. They have performed their inspection functions, plugged the loopholes in tax collection, cracked down tax crimes, improved the taxpayer compliance with tax law, and maintained normal market order. However, with the rapid development of society, tax inspection encounters many new challenges. The main problem is that some grass-roots tax inspection departments still take income check as the center, which seriously affecting the quality and efficiency of inspection, the audit department's basic duties and the deterrence.According to the overall arrangements for deepening tax collection and management reform, the Local Tax Bureau of the Sanmenxia carried out afirst-level tax inspection in 2011. Since then the supervision function, the punishment function and the organizing income function have been well achieved. The operation not only strikes tax evasion behavior, but also greatly promotes the tax consciousness of the taxpayer and ensures the correct implementation of laws and regulations. A set of relatively independent and systematic tax inspection procedures are also established. However, the new economic situation and new tax inspection put forward higher requirements on how to strengthen tax inspection, particular how to further reform and improve the tax inspection system.The paper is divided into five parts. At first introduction part it mainly elaborates the study background and significance of the goal, domestic and international research review, research ideas and research methods and so on. The second part summarizes and generalizes the theories of tax inspection, function classification and procedures of the tax inspection. The third and fourth parts mainly state the basic situation and the existing problems of the Local Tax Bureau of the Sanmenxia. The analyses mainly address the inspection quality, mutual relations of collection and management, the progress of the legal system, promotion of the functioning of the situation, etc. The fifth part reviews the advanced management experience from home and abroad, and proposes the ones that can be used for references of the Local Tax Bureau of the Sanmenxia. The sixth part summarizes the direction of Local Tax Bureau of the Sanmenxia and promotes appropriate and feasible suggestions of the tax audit reform.