Research On The Reform Of Chongqing National Tax Inspection Management System

As the last threshold and an important part of taxation affairs,tax inspection bears the responsibility of maintaining social and economic order and cracking down on tax-related crimes.Since the 18 th National Congress of the Communist Party of China,to deepen the reform of the tax collection and administration system has become a big part of the fiscal and tax reform,while the reform of tax inspection system is an important part of the reform of tax collection and administration system.In 2015,the "Reform Scheme to Deepen the National Tax and Land Tax Collection and Administration System " that issued by the general office of the central committee of the communist party of China,issued by the General Office of the Communist Party of China and the General Office of the State Council clearly put forward to deepen the reform of the tax inspection: reform the dependency inspection mode,improve the management level of the tax inspection,enhance the independence of the tax inspection,and avoid law enforcement interference."In order to enhance the independence of tax inspection institutions and reduce the law enforcement interference,the establishment of cross-regional inspection bureau has become an important aspect for the reform of the inspection system.By breaking the restrictions of administrative divisions and reducing management levels to achieve flat management and intensive management of inspection resources,the cross-regional inspection bureau effectively reduced the management cost and improved the operation efficiency and quality of the inspection work.At present,the State Administration of Taxation is vigorously promoting the reform of inspection institutions,and as the exploration and promotion of the provincial(municipal)inspection mode,large amount of provincial(municipal)cross-regional inspection bureaus appeared in recent years,especially at the end of 2017,the State Administration of Taxation carried out the reform nationwide,and set up five cross-regional inspection bureaus.During the operation process of these cross-regional inspection bureaus,many problems that neglected by our former tax inspection management system become evident,and has influenced the pace of the inspection management system reform and the further development of the inspection work.How to solve the problems that existing in these management systems becomes an important topic.To strengthen the construction of the inspection management system and to straighten out the relations of all levels of inspection institutions will be of great strategic significance to improve the law enforcement level of the tax inspection and to improve the work efficiency.This article adopts the methods such as literature research,comparative analysis and research analysis etc.,and uses new public administration,human resource management,Pareto Principle,flat management and other related theories.By drawing from the advanced experiences on the construction of inspection management system at home and abroad,it illustrates the connotation and basic constitution of China's tax inspection management system.By taking the national tax inspection system of Chongqing City as an example,it makes an analysis on the basic status of the national tax inspection system of Chongqing City,as well as on the problems such as the existing inspection management system cannot meet the situation needs,the human resource allocation is not reasonable,insufficient funds and supplies and misplaced performance appraisal etc.Then it puts forward countermeasures to continue to promote the reform of inspection institutions,to strengthen the construction of inspection team and the financial and physical security,as well as to improve the assessment and incentive system etc.,thus strives to provide valuable reference for the improvement of the tax inspection management system in our country.This article is divided into six parts.The first part is mainly about the background,significance research methods and theoretical basis of this article.The second part elaborates the related connotation and basic constitution of the tax inspection management system.The third part discusses the international and domestic experiences and enlightenments of the tax inspection management system.The fourth part analyzes the current situation of the national tax inspection system of Chongqing City.The fifth part puts forward countermeasures to improve the national tax inspection system of Chongqing City from four aspects such as promoting the reform of the inspection institutions etc.The sixth part is the conclusion.