Study On Problems And Countermeasures Of State Tax Inspection In Suihua City

Tax auditing is one of the organic contents of tax administration.It is responsible for combating various tax violations.It is also responsible for regulating China’s taxation order and providing a solid guarantee for China’s tax revenue.In addition,it also assumes the responsibility of protecting taxpayers’ rights and interests.At present,the taxation department has continuously strengthened tax inspection work and achieved remarkable results,but the situation is not optimistic.In reality,major tax violations and crimes often occur,and various new types of crimes are emerging one after another,which makes the tax inspection work face a severe test.Based on this,this paper takes Suihua City as the research object,and comprehensively uses the research methods of literature research,in-depth investigation,theoretical analysis and case analysis to study the grassroots tax audit work in China,which is based on the introduction of tax audit theory.The current situation of tax audit work in Suihua City and many existing problems,combined with the experience of tax auditing in western developed countries and the experience of tax auditing management in typical areas of China,finally proposed countermeasures for tax auditing in China including Suihua City.According to the new public management theory,the new public service theory,and the theory of taxation according to law,this paper analyzes and believes that the public management model of taxation auditing in Suihua City needs to be improved,the administrative efficiency and rigidity of tax auditing are insufficient,and the public performance appraisal of tax auditing The system is flawed,the public construction of tax inspection informationization is relatively insufficient,and the administrative capacity building of tax inspectors needs to be improved.The reason is mainly because the public administration legal system of tax audit is not perfect,the public management role of tax audit is misplaced,and the internal and external coordination supervision system of tax audit needs to be strengthened.The comprehensive environment of tax audit enforcement in China needs to be optimized.Based on the enlightenment of domestic and foreign tax audit experience,this paper puts forward somesuggestions for China’s tax auditing,including Suihua City,that is,under the premise of perfecting the tax auditing laws and regulations system at the national macro level,the city-level tax auditing mode should be set up reasonably.Further improve the scientific level of tax inspection work,continuously optimize the evaluation work,continuously improve the informationization level of tax inspection work,gradually optimize the supervision system,and promote the continuous development of tax inspection work through the above methods.