Research On The Problems And Countermeasures Of Tax Inspection In Chongqing

The rule of law in China is one of the Four-Pronged Comprehensive Strategy for national governance.It is positioned as the focus,booster and key stand of deepening reform.One of the most important parts of the rule of law is taxation by law,which is also an inevitable requirement for the legalization and modernization of our country's taxation work.But due to the change of economic background,the replacement of new and old taxation policies,as well as the combination of National Tax Bureau and local tax bureau,there exists many problems when doing tax enforcement,especially undertaking tax inspection.These problems are gradually brought to light with the enhancement of taxpayers' legal concept and awareness of rights protection.The repeated game relationship among the government,tax authorities and taxpayers has created a serious situation and challenges for tax inspection.Based on the actual tax inspection work of Chongqing Municipal Taxation Bureau,this paper uses game theory and the optimal tax theory,adopts such research methods as literature analysis and case analysis.This paper finds that some present problems have affected the effectiveness of tax inspection work.These problems are mainly shown in seven aspects: low accuracy of case selection,inefficiency in evidence collection,violation of regulations when doing law enforcement,difficulty in the implementation of inspection results,lack of supervision,incompatibility of departments and low ability of law enforcement entities.This paper analyzes the causes of above problems based on the game model and the optimal tax theory.Furthermore,This paper proposes targeted countermeasures,in order to explore and study tax inspection issues in broader perspective.There are seven suggestions for the improvement and development of tax inspection.That is,improving the accuracy of case selection,strengthening the efficiency of evidence collection,strengthening the standardization of tax inspection,strengthening the implementation of inspection,strengthening supervision,strengthening cooperation among various departments and improving the ability of law enforcement entities.Thus to improve tax inspection work,making out game optimal equilibrium solution.