| With the rapid development of economy,the regional competitiveness are increasingly enhanced,especially in Guangdong province to carry out the strategy of industry "double shift",greatly promote the development of north Guangdong area,and a poor city of Heyuan city,as the same time actively the construction of industrial park,increase the intensity of investment promotion and capital introduction,quick to join in the pearl river delta,in the tide of industry transfer.The industrial transfer industrial parks have achieved fruitful results,the labor structure is constantly optimized,the economic aggregate has developed rapidly,and tax revenue has increased rapidly.At the same time,the rapid development of economy and the rapid growth of tax revenue also brought new changes to tax inspection,especially in recent years,the tax illegal and criminal activities more and more diversification,to conceal as well as the trend of the development of high technology,this undoubtedly give tax audit work to increase the difficulty,has brought new challenges.Tax inspection is a key measure to combat tax evasion,tax evasion,fraudulent taxation,anti-taxation,and false invoicing,and its main purpose is to regulate and maintain the order of the socialist market economy,create a fair and just business environment,and improve Taxpayers consciously pay in accordance with the law,so as to achieve the "inspection and promotion of management" effect.Faced with the new situation and new challenges,especially under the background of the consolidation of national and local taxation,it is imperative for tax auditors to adapt to changes in the needs of economic development and tax-related crimes in the new era,and to give full play to the functional role of tax audits granted by the state.It is the responsibility.Therefore,it is an important issue that the tax authorities in the new period should face in order to properly solve the problems existing in the current tax audits,ensure that the tax authorities perform their duties,manage taxes in accordance with the law,and collect all taxes due.This article takes the tax inspection system of the State Tax Bureau of Heyuan City,Guangdong Province as an example to analyze how the status and functions of the current audit bureau are set up,and analyzes the problems existing in the current tax audit of the Heyuan Municipal Bureau of Taxation to try to further optimize the organization and staffing.Strengthen intensified management,enhance the deterrence of the inspection teams in cracking down on tax crimes,improve the accuracy of auditing cases and the efficiency of handling cases,and conduct in-depth research.At the same time,in light of the current status of the tax audits of the Heyuan City's State Tax Bureau and the current major contradictions in the tax audits of the Heyuan Municipal Inland Revenue Department,we have tried to compare advanced advanced practices between Western developed countries and developed cities in China to explore practical and effective taxation.Investigate and respond to the measures,and put forward suggestions for improving the five aspects of the inspection of Heyuan's national taxation: the establishment of a scientific and reasonable tax inspection agency;the establishment of a professional audit team of qualified personnel;the improvement and formulation of relevant tax laws and regulations to strengthen judicial protection;Execution force;strengthen the standardization and standardization of auditing procedures to promote the improvement of tax collection and management of the State Taxation Bureau of Heyuan City,create a better law enforcement environment and investment environment,and promote the long-term healthy development of the local economy. |