Study On The Local Tax Inspection In Shenyang

Tax inspection is in accordance with the tax authorities on the taxpayer,withholding agent to perform its obligations of withholding tax obligations,the tax inspection and processing work collectively.In the implementation of the administration mode in which Tax returns and optimizing the service as the foundation,based on computer network,centralized collection,focusing on inspection and strengthening management.To construct a scientific,standardized and high efficiency tax inspection system with full play to the function of inspection.It is of great significance to guarantee the operation of tax collection and administration,combat tax crimes,maintain tax order and promote economic development.This paper is divided into four chapters.It introduces the concept,content,significance and basic theory of tax inspection respectively.It puts forward the problems which exist in the tax inspection of Shenyang local tax system,analyzes the reasons and puts forward some Countermeasures and suggestions in the end to improve the tax inspection of Shenyang local tax system.There are many problems and shortcomings in the tax inspection of Shenyang local tax system,such as the blindness of election cases,case checking time is too long and not thorough,the trial is hasty and not careful,the tax payment can’t be carried out on time,superficial joint inspection of national tax and local tax system.The main reasons are over concentrated on the higher level for selection right,not independent enough tax law enforcement,unreasonable organization goals,insufficient related laws and lack of good communication mechanism for government tax and local tax systems.To strengthen and improve the tax system in Shenyang local tax inspection,the following measures are recommended.Man-machine combination selection,delegate power to lower levels,reform the system,enhance the level of inspection bureau,pay attention to business training,improve inspectors’ professional quality,improve the assessment scheme,implement moderate rewards and punishments,strengthen communication and cooperation among departments and reinforce relevant legal applications.