Research On Tax Inspection Management Of The State Administration Of Taxation Of Nujiang Prefecture

As the last link to tax collection and management,tax inspection plays an active role in cracking down tax-related crimes,stopping up the loopholes in tax collection and management,organizing tax revenue,and improving the tax paying willingness of taxpayers.In recent years,with the acceleration of tax reform,especially “replacing business tax with value-added tax”,tax inspection is faced with many new challenges and problems.It is extremely important for the tax department to understand how to strengthen the management of tax inspection,how to effectively solve problems existed in management,how to improve the efficiency of tax inspection,and how to make tax inspection to play a better part.As an ethnic minority poverty-stricken area,Nujiang Prefecture is a border town,a minority-dominant town,a mountainous town and a poverty-stricken town,all of which made the tax inspection of national tax bureau special.As of now,the studies of tax inspection management are mostly started from a nationwide macroscopic perspective,and there are few studies about the situation in grass-root levels,especial the tax inspection of the national tax bureau in Nujiang Prefecture.The perfection of the tax inspection of the national tax bureau in Nujiang Prefecture is of major significance to the improvement of the tax inspection management level across the entire prefecture.The tax inspection management of the national tax in Nujiang Prefecture is the study object of this paper.New public management and game theory are used as the theoretical foundation,on which the actual situation of the national tax inspection in Nujiang Prefecture is combined,the status quo of the tax inspection management of the national tax bureau in Nujiang Prefecture is analyzed,existing issues and factors are located.Meanwhile,advanced tax inspection experiences and patterns in China and foreign countries are referred,and countermeasures such as promotingtheoretical innovation of tax inspection,optimizing the organizational system of tax inspection,accelerating the IT construction of tax inspection,optimizing the human resources allocation of tax inspection,and construction of a harmonious taxation situation are proposed in combination of the actual situations in Nujiang Prefecture.Hopefully,the results of the study may become helpful and referential for the perfection of the tax inspection management of the national tax bureau in Nujiang Prefecture.