The Problems And Countermeasures Of Tax Inspection Regulation

In February 2019,the state council ordered all departments to jointly conduct "dual random and one open" regulation to achieve full coverage of market regulation,aiming to solve problems of fairness and efficiency.Tax inspection is an important step and link of tax administration.It is a form of administrative super vision on taxpayers' tax payment by tax authorities on behalf of the state.At the same time,as a kind of administrative law enforcement behavior,tax inspection,lacking of perfect procedures and restrictions,is prone to infringe on the legitimate rights and interests of taxpayers,such as random identification of the objects to be inspected,improper purposes,and poor relief channels.How to give more consideration to the fairness and efficiency of tax inspection and achieve better supervision effect has always been the core goal pursued by the government under the rule of law.Under the strong promotion of the state administration of taxation,the regulation of ta x inspection has been continuously promoted and achieved certain results,but there are still some problems to be improved.According to the "ask questions,analyze and solve problems" principles,this paper takes S inspection bureau after the institutional reform in 2018 as an example,makes an objective analysis of the effect of the policy implementation as well as the existing problems,discusses the factors that hinder tax auditing fairness and efficiency and puts forward the corresponding counter measures based on the analysis of the causes.This paper is divided into six parts.The first part introduces the background and research importance of the paper.The second part focuses on the concept definition and theoretical basis of the introduction.The third part mainly describes the current situation of the tax inspection regulation carried out by S inspection bureau.The fourth part points out the problems existing in the current ta x inspection regulation.The fifth part analyzes the reasons.The sixth part discusses the problem and puts forward the way of solving the problem.In the analysis of the problems existing in tax inspection,the author focuses on the imperfect laws and regulations,the insufficient allocation of tax inspection force,the effectiveness of tax inspection,and the unsatisfactory effect of performance evaluation.In view of the above problems,the author combines relevant public management theories to carry out analysis one by one.It is pointed out that the delayed revision of laws and regulations,the contradiction of human resources is the product of the reform,the market economy system is not perfect,the performance evaluation is faced with localization problems and other reasons affect the efficiency of tax inspection.The author puts forward a series of policy suggestions,such as improving legislation,improving the efficiency of tax inspection and supervision,scientific allocation of human resources,and improving performance evaluation,etc.It is of practical significance to optimize tax inspection and supervision and avoid interfering with the normal operation under the background of reducing taxes and fees,releasing reform dividends and helping the development of enterprises.