Research On Performance Management Of Jiangxi Provincial Taxation Bureau

Tax Revenue is a basic form of obtaining fiscal revenue free of charge according to law on the basis of political power.In order to achieve this goal,tax audit came into being,through the taxpayer inspection and punishment of illegal acts,improve the taxpayer's tax compliance,promote the formation of the public concept of paying taxes in accordance with the law.In order to further improve the work of tax audit and achieve the set goals,tax audit management gradually formed and continued to develop.In March 2018,the reform of the tax collection and management system was launched with the merger of state and local tax departments below the provincial level(including the provincial level),The newly established Tax Authority is under the leadership of the State Administration of Taxation and the Government of the People's Republic of China of the provinces(autonomous regions and municipalities),and is mainly administered by the State Administration of Taxation.The tax authorities at the county level shall abolish the tax audit bureaus and set up trans-regional tax audit bureaus by the tax authorities at the district and municipal levels to administer the tax audit within their jurisdiction.According to the current grass-roots operation,the tentative plan of tax inspection reform has been achieved,but it is still a long way from establishing a perfect management system.In order to further promote and continuously improve the construction of the audit system,effectively play the role of the audit function,standardize the orderly operation of the new audit institutions,In 2019,the State Administration of Taxation and the Jiangxi Provincial Taxation Bureau issued separate documents that added rules on how city level tax audit agencies can straighten out working relationships,strengthen operation coordination,optimize work connections,and strengthen law enforcement,However in the actual work,we found that there are many problems in the implementation of some ideas of the General Administration and Provincial Administration,and how to strengthen the tax audit management has become an urgent problem to be solved by the grass-roots audit departments.This paper has collected and studied the research results of tax inspection management at home and abroad,and sorted out the basic research ideas.By using the methods of literature research,Comparative Analysis and field investigation,and combining with the theories of tax compliance and cooperative governance,research on the management of Tax audit in Yi-chun city.The main contents and structure of this paper are as follows.The first chapter introduces the research background,researchsignificance,research status at home and abroad,research content and methods,innovation and shortcomings;The second chapter Tax audit Management overview,elaborate the basic concepts and theoretical basis of the tax audit and tax audit management;The third chapter is about the current situation and problems of tax audit management in Yi-chun city,combining with the actual situation of tax audit work in Yi-chun city,analyzing the problems of tax inspection management in Yi-chun city;The fourth chapter Experience and enlightenment of Tax Audit Management in other regions of China,By comparing and studying the experience and practices of tax audit management in other regions of the country,and drawing lessons from the practices of these regions in the establishment of audit organs,team building,application of information technology,training of audit teams,etc.,Put forward useful enlightenment of strengthen Yi-chun Tax Audit Management;The Fifth Chapter Strengthens the Yichun city Tax Audit Management Countermeasure,aims at the Yi-chun city Tax Audit Management existence question,proposes the countermeasure.It has been less than two years since the reform of the audit department,Crossregional audit management is still a new thing which is constantly developing and changing,This article analyzes the current situation of tax audit management in Yichun city,it is considered that there are some problems in the management of tax audit in Yi-chun city,such as imperfect organization and division of duties,unsmooth working process,inadequate guarantee of human resources,logistic and funds,low level of information application and lack of cooperation among departments.As the forefront of tax administrative law enforcement,the standardization of tax audit management can guarantee the fairness and justice of its law enforcement,so it is very necessary to correct the existing problems in time,come up practical,operability countermeasures as soon as possible.In order to strengthen the management of tax audit in Yi-chun city,it is necessary to adjust the management organization of tax inspection properly,carry out the division of duties,optimize the organization structure and make clear the division of duties;Through the improvement case source management,the standard case examination order,the implementation classification trial,straightens the work flow;Need to strengthen guarantee of human resources,logistics and funds;Through establishing and improving the large database of tax audit,increasing the level of information application,strengthening the ability of information support,promoting the construction of Tax Audit Management Information;To promote management by strengthening the interaction of audit and supervision,Promoting co-operation between the tax police and Enhancing Law Enforcement Authority,Strengthen a comprehensive tax administration and build a tax credit system,Strengthen the cooperation of departments,strengthen the application of the results of audit.By taking the above measures,the problem can be quickly corrected,and gradually optimize the management of tax audit in Yi-chun city,Effectively enhance the tax audit efficiency of the Yi-chun Tax Department,In order to achieve the optimization of the quality and efficiency of tax audit,and to provide useful reference for tax audit management in Jiang-xi Province.