Research On The Problems And Countermeasures Of Tax Inspection Under The Background Of Institutional Reform

In the report of the 19th National Congress of the Communist Party of China,Xi Jinping made it clear that we should further deepen the reform of the institutional and administrative system for sake of adapting to the modernization of socialism with Chinese characteristics in the new era.In March 2018,the first session of the 13 th National People's Congress deliberated and adopted the institutional reform plan of the State Council,The plan stated that "Reform tax collection and management system of the State tax and local tax." The provincial and sub-provincial State tax and land tax institutions will be merged to assume the responsibilities of taxation,non-tax revenue collection and management in the region under their jurisdiction."In the following year or so,the provincial and sub-provincial tax departments,guided by Xi Jinping's new era of socialist ideas with Chinese characteristics,carried out it with a high degree of political self-consciousness,and gradually advanced the main contents of the reform,thus the tax collection and management system has gradually been improved.As a significant component of the ax collection and management system,tax inspection bears the legal responsibility to combat tax evasion,evasion,deception and resistance,bearing the sacred mission of regulating tax order,safeguarding national tax revenue and safeguarding national economic security,fulfilling the important responsibility of improving the compliance of tax laws and protecting the legitimate rights and interests of taxpayers.The tax inspection work standing at the new starting point is facing challenges and opportunities simultaneously.From the perspective of the economic situation,on the one hand,in China's high-quality economic development,the CPC Central Committee and the State Council attach great importance to the tax work of the broad background and "Streamlining government and delegating authorities,combining the decentralization and regulation,optimizing services" reform,"Mass entrepreneurship and innovation" under the big policy,new industries,new industry has been emerging,and the role of the tax of the basic,pillar,security is more prominent in the national governance.On the other hand,some illegal elements are driven by the interests of wantonly carrying out the tax evasion and other illegal criminal activities,which not only caused the country's financial losses,damaged the economic development environment,but also seriously affected the smooth operation of the socialist market economy.Therefore,it is necessary for tax inspection departments to fight back,combat tax-related illegal activities,so as to effectively maintain a good business environment.From the internal situation,Although the inspection agencies and personnel have been basically adjusted in place,the strength,system,knowledge,ability,level should be further strengthened.The integration state of "people,things,forces,hearts" needs to be further advanced,so that the task of inspection work is increasingly onerous.For sake of taking the advantages of the functions,such as new situation,the new institutions under the tax inspection discipline,monitoring,income,education and so on,improving the anti-crime in the fight against illegal crime in the deterrent force,and we must lay stress on the tax inspection work,so as to adapt to the needs of economic and social,tax collection and management system reform.This paper has been studied based on such background.As a tax source city in Sichuan Province,it is of reference to study the tax inspection problems of L City in the context of institutional reform.Guided by the theory of tax compliance,the theory of administrative efficiency,the level of organization management and the scope of management,combined with the actual and experience of the author in the tax system engaged in the grass-roots inspection work,through empirical analysis,questionnaire research,comparative analysis and other methods to carry out research,this paper expounds the status quo of tax system inspection work in L City after the institutional reform,descripting the important position of tax inspection under the background of institutional reform is not prominent,and the relationship of functional responsibilities needs to be straightened out;The construction of inspection legalization has been delayed,and the rigidity of tax enforcement is insufficient;The existing audit strength is more vulnerable,the initiative of work enthusiasm is weak;The detection means of intelligence is poor,there is the problem of low quality and efficiency;Inter-departmental collaboration needs to be strengthened,comprehensive tax treatment platform data is not good and so on.Moreover,this paper further analyzes the related causes around the lack of independence in the establishment of institutions,the complexity of the tax inspection and enforcement environment,the lack of incentive mechanism for performance appraisal,the lag in the process of informationization of inspection,and the lack of effective departmental communication mechanism.At the same time,this paper combines some advanced experience of home and abroad tax inspections.According to local conditions,combined with the actual exploration of practical and effective tax inspection response measures,this paper puts forward to give full play to the function of the inspection should have,and strengthening the role of legal system guarantees,cultivating the construction of the inspection personnel,speed up the pace of information construction and other five specific measures proposed,hoping to the tax inspection work in L City in the reform process has been deepened,which have a for important practical significance for the maintenance of tax order,promote economic development.