Research On The Tax Inspection Of Lishui City

Taxation plays a fundamental,supporting and guaranteeing role in national governance.Tax inspection,as one of the important contents and key links of tax work,is the main force of tax administrative law enforcement.It plays a decisive role in investigating and dealing with tax violations,rectifying and standardizing tax order,improving compliance with tax laws,creating a favorable tax business environment,and facilitating high-quality economic development.In recent years,with the continuous development and change of economy and society,the number of taxpayers has increased rapidly,the degree of computerization of enterprises has been increasingly improved,and the information asymmetry between the two sides of accounting and accounting has been increasingly intensified.Therefore,tax inspection is facing unprecedented challenges.However,at the same time,there are still many deficiencies in the existing tax inspection system,such as unreasonable organization setup,backward inspection means,and weak professional construction of inspection team,which lead to the difficulty in adapting tax inspection work to the current tax inspection situation in some aspects.If these problems are not solved,it will inevitably affect the quality and efficiency of the whole tax inspection work,and weaken the function of tax inspection to crack down on illegal ACTS and stabilize the tax order.Therefore,how to solve these problems by improving the tax inspection management system has become the urgent need of the current tax inspection work.The main content of this paper is the first part of the introduction,with the research background,research methods,literature review,innovation and research deficiencies as the main content.The second part elaborates on the basic concepts and basic theories of tax inspection,and specifically introduces the concepts,characteristics,classification and contents of tax inspection,as well as the tax compliance theory and information asymmetry theory.Third part combined with the actual situation of lishui city tax auditing work,from the tax inspection organization,personnel and equipment configuration,tax inspection process,tax inspection of the four aspects: analyze the present situation of lishui city tax auditing achievement and points out that the existing problems and causes of tax inspection of lishui city mainly exist to check inaccurate positioning function,auditing law enforcement rigidity weakening,audit team construction is relatively backward,tax audit unsmoothness of the internal and external coordination mechanism,information construction relative lag five aspects.The fourthpart draws lessons from the experience of tax inspection in advanced areas,and draws lessons from the advanced experience and practice in China,and draws inspiration from three aspects: strengthening the construction of inspection team,strengthening the cooperation between tax police and strengthening the construction of inspection information.The fifth part aims at the problems existing in lishui's tax inspection and draws on the advanced domestic experience,so as to put forward the countermeasures and Suggestions to improve lishui's tax inspection.In this paper,based on the actual status of lishui city tax auditing work,take advantage of my collection of the local taxation bureau of lishui city institutions and personnel data such as data,based on theory of tax compliance,asymmetric information theory,using the methods such as literature analysis,comparative research,investigation analysis concrete research,the problems of the lishui grass-roots tax auditing theory with actual situation,at the same time study compared domestic advanced tax audit experience and practice,It is found that there are five problems in the current tax inspection work in lishui city,such as inaccurate positioning of inspection functions,weakening of rigid enforcement of tax inspection,relatively backward construction of inspection team,poor internal and external cooperation mechanism of tax inspection,and relatively backward construction of informatization.These problems seriously affect the function of tax inspection,reduce the efficiency of tax inspection,and weaken the authority of tax inspection in punishing tax-related crimes.In order to give better play to the role of tax inspection in tax collection and management,harmonize the relationship between tax collection and tax payment,and optimize the tax payment and business environment.In view of the above problems existing in lishui tax inspection,the research results of this paper propose to optimize the establishment of tax inspection institutions by accurately locating the inspection functions and establishing relatively independent tax inspection institutions.Strengthen the rigidity of tax inspection law enforcement by strengthening the inspection and evidence collection work,tightening the law enforcement procedure of tax inspection,expanding the power of tax inspection law enforcement;We should further expand the inspection team,further improve the assessment and incentive system,establish an efficient inspection training system,and strive to improve the awareness of risk prevention and control of tax inspectors to establish a high-quality and professional inspection team.From the establishment and improvement of the interactive mechanismof inspection and management,the establishment of the inter-departmental cooperation mechanism,and actively strengthen the coordination of tax police to strengthen the internal and external cooperation mechanism of tax inspection;The countermeasures and Suggestions of improving the information sharing mechanism,deepening the design and application of audit software,and strengthening the construction of electronic evidence hardware and software to promote the informatization construction of tax inspection are combined with the actual work of tax inspection in lishui city.This paper aims to provide references for the improvement of taxation inspection management in lishui city through the study of taxation inspection management in lishui city,and further improve the quality and efficiency of taxation inspection work in lishui city.At the same time,I hope the research on this topic can promote and improve my professional theoretical level and practical ability of tax inspection.