On The Optimization Countermeasures Of Tax Auditing In China

Tax auditing is a major remedy for tax losses in tax collection and management and a vital means to elevate the level of tax compliance,playing an important role in boosting the modernization of taxation and serving the modernization of state governance in the new era.The deepening of the delegation-regulation-service reform and the introduction of business environment optimization measures are not only bringing convenience to taxpayers but also creating opportunities for criminals,thrusting tax crime prevention in a grimmer situation.In the meantime,some major cases of false invoice issuance,tax fraud,and tax evasion in the film and television industry are also raising public concern about law enforcement of tax auditing.After the reform of the tax collection and management system,tax auditing takes on a new organizational structure while facing new challenges as well.Given the current situation of tax auditing in China,this paper draws on lots of data and work practice,looks into existing problems,and puts forward measures for optimizing tax auditing in China.The paper examines the current organizational structure and work process of tax auditing in China by use of the game theory of taxation,risk management theory,new public management theory and flat organizational structure theory,while summarizing the main practices and effects of tax crime investigation of tax auditing in China in terms of random inspection,special inspection and special case inspection.The author,drawing on personal tax auditing practice and data at different levels,analyzes six problems that still exist in tax auditing in China:(1)there are misunderstandings in functional positioning of tax auditing as some tax authorities have positioned auditing as revenue-based or combat-based work;(2)there are problems in the building of a tax auditing talent team,such as the shortage of personnel,the aging of personnel,the poor integration of national and local tax personnel and the lack of specialized personnel;(3)there is poor rigidity in law enforcement,as manifested in the low percentage of administrative punishment,the wide scope of application of self-inspection and overdue tax payment,the inadequate use of administrative coercive means,the much room of discretion and the much external interference in law enforcement;(4)collaboration between departments is not smooth with the functions of tax auditing and tax payment appraisal to be further divided and clarified and the collaboration with public security,banks,customs and other departments to be further optimized;(5)informatization support is not enough concerning internal information circulation,external informationacquisition and informatization application in tax auditing;(6)the legal framework of tax auditing is not perfect,including the low force of tax auditing law,the inadequate authorization of legal means,the absent qualification of the special commissioner's office as a law enforcer,and the low percentage of transfers to judicature.The experience of other countries can be used to guide the work in China.After analyzing tax auditing management systems and characteristic practices of Canada,Australia and South Korea,the author presents six lessons that can be used for tax auditing in China: building a flat organizational structure,empowering tax auditing bureaus to investigate fully,establishing an effective mechanism for institutional cooperation,stressing analysis and application of information intelligence,protecting taxpayers' rights,and linking administrative law enforcement closely to criminal justice.In view of existing problems,based on theoretical knowledge,foreign experience,and personal work practice,the paper puts forward some measures for optimizing tax auditing in China.At the level of auditing functional positioning,the construction of governance-based auditing should be promoted in four aspects: building a flat organizational structure,maximizing the function of auditing,perfecting the performance management system,and implementing the auditing suggestion system;the functions of tax auditing in investigation,deterrence,management promotion and revenue increase should be brought into fully play to enforce the law on tax violations and to serve economic and social development in a unified and coordinated manner.At the level of building a professional auditing team,measures like optimizing the cadre structure,strengthening the cadre education and training,and building a professional talent team are proposed.At the level of enhancing the rigidity of law enforcement,the law enforcement mode of tax auditing in China should be further standardized by establishing unified standards of discretion,standardizing the law enforcement procedures of tax auditing,reinforcing the enforcement of tax auditing,and strengthening the supervision of auditing,so as to move towards the goals of standardization,transparency and efficiency and to beef up voluntary tax compliance by taxpayers.At the level of interdepartmental collaboration,it is necessary to strengthen the internal coordination of tax authorities,advance the building of a social tax risk prevention and control system,and strengthen joint punishment to exert the joint power of all institutions and departments in order to crack down on tax violations.At the level of informatization support,tax auditing authorities need to break the barriers of information data,deepen the value-added application of data,and innovate new auditingand investigation methods;with systems and norms as the basis,risk management as the orientation,data acquisition and processing as the core,and process connection as the carrier,intelligent auditing can be achieved.At the level of legal construction,a sound legal guarantee system for tax auditing can be created by elevating the level of tax auditing legislation,improving the auditing supporting system,and linking administrative law enforcement closely to criminal justice.