Research On The Optimization Of Inspection Management Of A Tax Inspection Bureau In Dalian

Tax inspection is an indispensable part of tax collection and management.Tax inspection is a kind of supervision and inspection conducted by the Tax Inspection Bureau on the tax compliance of taxpayers,withholding agents and other tax related parties,which is known as "a sword hanging over taxpayers".The basic task of tax inspection is to investigate and deal with all kinds of illegal tax cases,maintain fair tax order and improve tax compliance.With the continuous promotion of tax collection and management system reform,the Inspection Bureau of Dalian Municipal Bureau of Taxation of the State Administration of taxation was officially established on June 15,2018,which was integrated by the former Dalian State Tax Inspection Bureau and Dalian Local Tax Inspection Bureau.In the new situation of state and local tax consolidation,higher requirements are put forward for tax inspection management.In this paper,interview,comparative research and empirical research methods are used to fully study the audit management of a tax audit bureau in Dalian.It is found that there are some problems in the audit management,such as unclear boundary of audit responsibility,administrative intervention affecting the independence of audit,lack of overall efficiency in system arrangement,and lack of resource guarantee,which greatly affect the efficiency of tax audit.In addition,combined with the administrative control theory and collaborative management theory to analyze the causes.Finally,from the three aspects of internal extension and external performance,management objectives and resource allocation,it is proposed that the optimization of tax audit management should be rationalized in terms of organizational rights and responsibilities,organizational settings,fairness and efficiency objectives,and the optimization of tax audit resource allocation.This paper makes a full investigation and Research on the audit management of a tax inspection bureau in Dalian,and puts forward feasible suggestions on optimizing the audit management,which can not only provide experience for other grass-roots tax inspection authorities,but also help to improve the quality and efficiency of tax inspection in Dalian and create a fair and harmonious tax order.Therefore,in the background of tax collection and management reform,in the new environment of national and local tax consolidation,it is very important to analyze the problems and causes of the audit management of a tax inspection bureau in Dalian and put forward reasonable countermeasures.