The Research On Improving The Pattern Of J Province XX City Tax Inspection

Tax inspection is the top priority of the whole tax collection and administration work.It is a kind of expression form that the taxation authority in accordance with the law represents the state's exercise of supervision over the taxpayer.As an important link of tax collection management,it undertakes the function of standardizing tax order,purifying the tax environment and cracking down on tax evasion.In recent years,thanks to the huge urban development dividends brought by the high-speed rail hub cities,the local economy has grown in great potential.However,Economic crime is also on the rise.How to give full play to the function of tax inspection,cracking down on the illegal activities of invoices,punishing tax evasion,tax fraud and evasion of VAT invoices,will be an important issue.This paper expounds the concept and connotation of tax inspection,this paper introduces the three categories of tax inspection,four basic functions and the current "level of auditing mode" by "four link" working mechanism.Then the basic theories such as game theory,tax compliance theory,tax efficiency principle and tax equity principle are introduced.At the same time,to our country's tax auditing mechanism reform generalizes the development process,analyzes the characteristics of each stage of the auditing mechanism,the current situation of tax auditing mechanism of S city,analyzes the laws and regulations,function orientation,auditing "four link",the information sharing mechanism and team building the five aspects of deficiencies,and then through the list to Europe,America and other Asian countries the characteristics of tax auditing mechanism,draw lessons from the beneficial experience,perfect laws and regulations,build a scientific internal operation mechanism,to strengthen the construction of informatization,and team construction four aspects put forward concrete suggestions and measures.This paper introduces the characteristics of China's tax inspection mechanism by quoting the research results of domestic and foreign experts and scholars on tax inspection mechanism,and broadens the thinking of improving tax inspection mechanism.This paper introduces the inspection model of developed countries with examples and analyzes the most distinctive features and advantages of each country.By using the empirical method,this paper analyzes the advantages and disadvantages of the organization structure,personnel allocation and the specific Numbers and classic cases of the inspection results after the establishment of S city inspection bureau.