Study On The Inspection Of Lianyungang Taxation Auditing

As an important "gateway" in the tax collection and management system,tax inspections are responsible for maintaining the fairness and fairness of the tax law,safeguarding state revenues,and promoting the rapid and efficient development of the socialist market economy.In addition,tax inspection as an important part of the taxation business is also part of the government's public management.It not only concerns the quality of the overall public administration,but also relates to the long-term stability of the country as a whole.However,in recent years,with the continuous deepening of reforms and opening up,China's economic and social development has entered a new era.Various ideological economies have competed and tax inspections have played an increasingly important role in tax collection and management.In particular,the reform of tax collection and management has been continuously deepened.It emphasizes the improvement of tax compliance,highlights the importance attached to tax payment services,and promotes the convenience of taxation and convenience of taxation.The position and role of auditors in tax collection and management are more prominent.However,the relatively short time for China's tax auditing work and the inconsistencies in case selection,tax collection,and auditing in the field of tax auditing have seriously affected the development of China's taxation business.Various new methods for tax evasion and tax evasion are frequently used,and the technical and concealed nature of the modus operandi is constantly increasing.The "distribution of services" has led lawbreakers to drill down the procedural procedural loopholes and to open cases frequently.As the last and final barrier to tax collection,tax auditors face serious pressure and challenges.In the face of increasingly complex taxation environment,how to further exert the supervision role of tax audit work is the focus and difficulty of current research,and it is also the main research direction of this paper.Through field investigations,research literature,survey interviews,and research cases,this paper analyzes the status of investigation and investigation of tax auditing cases,selects the Lianyungang City Bureau of State Tax Inspection as the key research,and analyzes the background,related concepts and theoretical basis of tax audit work.Research to further understand the basic theory of tax auditing.At the same time,in-depth exploration of the status quo of tax inspection work of the State Tax Bureau ofLianyungang City,combined with the experience of foreign tax audits and other domestic taxation departments,as well as the contradictions in the supporting policy plans and implementation process during the reform process,the use of relevant case analysis for the existence of the audit work The new problems and new challenges are analyzed in depth,which provides targeted countermeasures and suggestions for the contradictions arising from the current tax audit of Lianyungang and the conduct of inspections in the future,and further promotes the process of modernization of tax audits.This article believes that in the process of tax auditing,the Lianyungang City State Taxation Bureau has problems of weak inspection,lack of collaboration spirit,lack of personnel training plan,and high risk of law enforcement.In the final analysis,these problems were caused by the lack of inspection of deterrence power during the tax audit,unsound assessment system,poor information sharing and management communication,lack of professional personnel training,and absence of law enforcement risk management support.These issues need to further strengthen the national tax inspection work in Lianyungang by accurately locating the direction of inspections,establishing a concept of practical inspection,establishing a cooperative cooperation mechanism,building a gradient of inspectors,and establishing a risk prevention system.