Study On The Construction Of The Modern Tax Inspection System

Tax inspection,as the last checkpoint of tax collection and management,is responsible for fighting against tax evasion,tax dodge,tax fraud,false invoices,export-tax rebate cheat and other illegal tax activities.Modern tax inspection system is embodied in many aspects such as ideological concepts,resource allocation,business capabilities,and team quality.It is not only an important part of the modernization of tax administration,but also the specific requirements for tax inspection departments under the new situation of continuously optimizing business environment and innovating social management.Compared with the more mature practices and development experiences in Europe,America and East Asia,China's modern tax inspection construction is still in the exploratory stage,and relevant development models are still being explored on the basis of foreign countries.On the basis of combing the relevant theoretical research on modern tax inspection,this paper considers and summarizes from the beneficial practice of the Inspection Bureau of Nanjing Taxation Bureau.It analyzes the problems and reasons in the construction of modern tax inspection system in China and puts forward the ideas to solve these problems.This paper first defines the concept,objectives and tasks of modern tax inspection,and elaborates on the management concepts involved in the paper.Secondly,it summarizes the beneficial experience and initial results of the exploration of modern tax inspection in Nanjing in the aspects of organizational adjustment,function transformation,intelligent inspection and personnel allocation.The next part of the paper selects representative European,American and East Asian countries as samples,and analyzes and compares the modern tax inspection models of developed countries.On this basis,this paper uses empirical analysis to analyze the difficulties and bottlenecks in China's current modern tax inspection construction,which is mainly reflected in the lack of rigidity in inspection and law enforcement,the ambiguity of the inspection work function,the need to improve the "first-level inspection" system,the slight decline in the level of intelligent inspection,and the contradiction of human resources,and analyzes the reasons for the above problems.The fifth chapter puts forward the countermeasures of constructing the modern tax inspection system.It elaborates from five aspects: strengthening top-level design,accelerating structural reform,applying information technology,cultivating compound talents,and promoting social compliance.This paper strives to analyze,summarize and improve through the successful experience of Nanjing modern tax inspection,so as to achieve the effect of promotion and reproducibility in the country.