A Case Study On Joint Inspection Of The Tax Inspection Department Of The State And Local Taxation Bureau Of Jianyang City

In recent years,with the continuous deepening of China's taxation reform and the reform of its management system,the State and Local Taxation Bureaus cooperation has gradually infiltrated penetrated into various fields in tax collection and administration.The State and Local Tax Inspection Bureaus have strengthened their collaboration in the joint case handling and establishment of joint conference systems.Problems such as energy sharing,waste of resources,serious tax loss,and weakening of inspection and strike have become more prominent.In order to improve the inspection effect,crack down on tax violations,guarantee tax revenues,and fully implement taxation according to law,it is imperative for the national taxation inspectors to strengthen all-round and deep-level cooperation.In this context,this article offers a comprehensive case study of the joint inspection cases of the tax inspection departments of the State and Local Taxation Bureau of Jianyang City,hoping to play a guiding role in its future development.This paper uses the theory and thought of public management to analyze the causes of the effect of the joint inspection of the tax inspection department of Jianyang State and Local Taxation Bureau,through the comparative analysis of the joint inspection with the State and Local Taxation Bureau of Guangzhou City,and for reference to its good development experience for the joint inspection of Jianyang State and Local Taxation Bureau.The development of joint inspection by the inspection department provides real case guidance;through the longitudinal comparison of the operation situation of Jianyang State and Local Taxation Bureau before the joint inspection,it selects the model which is most suitable for the development of Jianyang State and Local Taxation Bureau.At the end of this paper,with the comprehensive analysis and research,with the help of the development opportunity of the current tax collection and management system reform,the development direction of the joint inspection of the tax inspection department of Jianyang State and Local Taxation Bureau is put forward to further improve the quality of the joint inspection work of the national land tax,and to realize the requirements of the specialization and intensification of the tax audit,thus better fulfill and give full play to the functions of tax inspection,and achieve the cooperation effect of 1 + 1>2.Through the above research,we have achieved some innovations and breakthroughs in this paper.At present,China's practice of joint inspection by the State and Local Taxation Bureaus is still in its infancy.Through the research above,we aim to contribute to the scarce literature on joint-tax inspection.This topic is based on the existing theories and research results at home and abroad,using the joint inspection of the tax inspection department of the State and Local Taxation Bureau of Jianyang City as an example to conduct empirical research,and provide a reference to joint inspection of the State and Local Taxation Bureaus for better application in China's taxation system reform.