Research On The Optimization Of Tax Inspection At The Basic Level

Inspection is the most important part of tax work,and is also a sword of management.It plays an irreplaceable role in combating suspected tax illegal and criminal behavior,blocking tax loopholes,preventing the loss of state tax,optimizing business and tax environment,promoting the legal collection and social fairness and justice.In recent years,with the continuous deepening of China's information management tax and the reform of the collection and management,the means of scientific and technological management have been constantly innovating.In order to effectively prevent the risk of law enforcement and further improve the tax compliance of the taxpayers,the tax authorities have gradually established the new collection and management pattern of "levy,management,evaluation and inspection" in four.Under the guidance of the "1 edition of the national tax inspection standard",the tax inspection work has a lot of shortcomings,although the law enforcement links are becoming more and more perfect,especially in the inland resource based area,which has its own unique characteristics,and the problems in the actual work are more prominent.Based on the actual situation of Linfen local tax audit work,this paper compares the experience and practice of tax inspection in advanced countries and regions,such as the United States,Germany,Japan,Canada,Shanghai,Jiangsu,Panzhihua and other advanced countries and regions in the United States,Germany,Japan,Canada,and other countries,according to the data of the institutions and personnel,the data of the tax payment,the questionnaire data and so on.The law,questionnaire,comparative analysis,and so on,study the problem of tax inspection at the basic level in Linfen,and find the problems existing in the current audit work,such as unreasonable organization structure,imperfect working process,lack of internal control means,lack of modern inspection personnel training,and backwardness of information construction.In order to better play the role of tax inspection as a bulwark in tax administration,harmonious tax collection relations,and optimize tax payment and business environment.In view of the above problems,this paper puts forward some strategies such as speeding up the reform of the organization,optimizing the work flow of the four links of the inspection,improving the internal control means of the inspection,building up the professional inspection team,using the data information of the inspection,and creating the atmosphere of the co-tax protection tax,which are the countermeasures combined with the actual work of the tax inspection in Linfen city.The new situation is also a new opportunity and challenge for tax inspection.This paper aims at drawing the attention of relevant government departments to the reform of inspection,providing guidance for improving tax inspection in Linfen,and providing examples for promoting the reform of tax inspection in inland resource-based areas.At the same time,I hope that the research on this topic can promote and enhance my professional theory and actual combat ability of tax inspection.