Study On The Optimization Of Tax Inspection Management In Shangrao

On March 13,2018,the first session of the Thirteenth National peoples Congress held its fourth plenary session in the Great Hall of the People,Beijing.Entrusted by the State Council,State Councilor Wang Yong gave an explanation to the first session of the Thirteenth National peoples Congress on the organizational reform plan of the State Council.The second point of the note,Article 11,clearly states,"to reform the system of collection and administration of State tax and Local tax." Merge the provincial and provincial government tax agencies and undertake the duties of tax collection and non-tax revenue collection and administration in the area under their jurisdiction.After the merger of the State tax and Local tax organs,the State Administration of Taxation shall be the main body and the provincial(district and municipal)peoples governments shall lead the administration system."Tax inspection is an important part of tax collection and management,and the tax inspection management system is an important part of the tax administration system,especially in the light of the general trend of the reform of tax institutions.The tax inspection system will become the key link of the tax system reform in the future.This article mainly through the analysis of the tax inspection management system,in the theoretical level analysis of the advantages and disadvantages of each management system,in the practical level of Shangrao City tax inspection management system optimization recommendations.Based on the definition of tax inspection management system and tax inspection reform,this paper takes the former Shangrao state tax inspection management system and the former Shangrao local tax inspection management system as samples to learn from Guangxi.The reform practice of inspection management system in Hubei and other places is analyzed from three aspects: the general situation of tax inspection management system in Shangrao City,the reform practice and the merits and demerits of each management system.And from six aspects of the future Shangrao City tax inspection management system optimization countermeasures.This study closely follows the public policy of the reform of the tax inspection system of the Central Committee and Jiangxi Province,taking the practice of the reform of the tax inspection management system in Shangrao as a sample,insisting on the typicality of the study object,the representativeness of the data,and the practicability of the conclusion.The purpose of this paper is to provide policy basis and decision reference.