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Research On The Efficiency Of Tax Inspection In The New Era

Posted on:2018-06-24Degree:MasterType:Thesis
Country:ChinaCandidate:M Y WuFull Text:PDF
GTID:2429330596452027Subject:Public Administration
Abstract/Summary:PDF Full Text Request
Tax inspection is an important link of tax collection and administration system in our country,and its existence strongly maintains the tax economic order of our country.However,with the development of economic globalization and informatization,the social division of Labor is becoming more and more detailed,and some industries and regions have a chaotic tax order.More and more taxpayers use High-tech means to carry out fraud tax,even across the region,cross-industry crime and criminal acts are increasingly rampant,the amount of fraud tax is very large.This requires tax inspection to attack,to rectify the tax order,to combat cheating,to ensure fair and healthy development of market economy.However,in the process of objective practice,all kinds of subjective and objective factors restrict the full deployment of audit work,limit the effectiveness of tax inspection,but also affect the impact of tax inspection on the criminal behavior.Therefore,for us to correctly understand the functions of tax inspection,the status quo,to explore the current audit effectiveness of the situation,to find an effective way to improve the effectiveness of audit is placed in front of us an important subject.For the W City state Tax inspection,the study of the efficiency of the national tax audit,can fully understand the basic tax audit work efficiency status,characteristics,bottlenecks,so as to study the breakthrough path,improve the basic work efficiency,and then can point promotion,and promote the whole province and even the National audit work of a higher level of development.The first part of the article defines the concept of tax audit and the efficacy of tax inspection,and introduces the theoretical basis to enhance the effectiveness of tax audit to elicit the theme of the article to enhance the effectiveness of tax inspection.The second part is the construction of economic,efficiency,effectiveness and fairness,including the effectiveness of the evaluation of Tax audit efficiency indicators systemand with the W City National tax inspection as a starting point,the use of these performance evaluation indicators,combined with the W City National tax audit under the 1 Urban Bureau,4 counties and bureaus from the perspective of time and interval of the implementation of the performance of the state tax inspection in W City analysis and evaluation.This paper holds that the efficiency of the current state tax inspection in W city has not been fully exerted and the level of work needs to be improved.Then,on the basis of the previous study,the factors that affect the efficiency of the national tax inspection in W City are expounded emphatically.In the third chapter,the author makes a summary and comparison of the current tax inspection practice abroad.The fifth chapter points out the theme,to raise the efficiency of the national tax inspection in W City,puts forward five ways to solve the problem,and provides the feasible suggestion for the decision-maker to improve the efficiency of tax inspection.The data in this paper is the collection and collation of the work data in the recent years of the National tax inspection of W city,and the data content is full and convincing.In this paper,the efficiency of the national tax inspection in W City can be analyzed comprehensively by using the index ratio,which has very strong practical significance.
Keywords/Search Tags:Tax, State Administration of Taxation Inspection Bureau, efficacy, Index
PDF Full Text Request
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