Study On Optimizing Tax Inspection Of Kunming Taxation Bureau

With the gradual advancement of the national tax collection and administration reform,the merger of national tax inspection and local tax inspection is an important part of the reform.The national tax authorities have broken the original pattern and formed a new cross-regional tax inspection agency.After the establishment of the new tax inspection bureau,the framework mode,function positioning and working mode of tax inspection need to be improved,and the traditional tax inspection working mode might no longer meet the needs of social and economic development.The original working mode and working thoughts have been broken,but the new mode and thoughts have not been completely established.Tax inspection,as an important supplementary form of tax collection,is an effective way for tax agencies to deal with tax violations as per tax laws and regulations,ensure the implementation of tax laws,protect tax revenues,maintain tax collection orders and promote legal tax payment.It is the bottom line of tax collection and management.After the establishment of the new organization,working mode,working ideas and personnel need to be adjusted.However,the incidence of tax violation cases is high,which requires tax inspection agency to change its working mode as soon as possible,optimize the inspection work in the wearing in period,and devote ourselves to work at a fresh start.The merger of national and local tax inspection institutions is the last part of the tax collection and management system reform.Now,there are few researches on how to optimize the tax inspection work after the merger.The existing researches are more theoretical and lack practical operability.This article mainly research on the Kunming tax inspection mode,combined with the working practice from the author ' s daily work,and based on the theory of new public management,tax compliance theory,game theory,public management theory,comparative analysis,case analysis,and interview method,etc.,to elucidate author's studies from the perspective of tax inspection legal system construction,tax inspection information technology level,and human resource management.Additionally,this paper would also explore the current problem of Kunming taxation bureau's tax inspection department,and draw lessons from domestic and foreign researches and practical experience,to offer suggestions on tax inspection in the future.