| As an important link of tax management system and an important means of regulation,tax inspection needs to give full play to its function of maintaining the order of tax efficiency,fully investigate and crack down on tax-related illegal behavior,to continue to deepen the reform of management system of tax collection and the pipes clothing services,improve national tax and tax cuts for the convenience of negative effectiveness,creating a favorable tax related business environment,maintain the normal order of market economy and the legitimate rights and interests of taxpayers.The management mode of separating the four links of tax inspection selection,inspection,trial and execution provides the most basic guarantee for the standardization and efficiency of tax inspection.One of the important tasks facing the newly established Inspection Bureau of the Tax Bureau after the merger of national and Local taxes in 2018 is how to improve the specialization,refinement and overall level of the management of the four links of tax inspection to meet the requirements of tax inspection of all types.Process in this paper,we study the problem,research,comparative analysis and put forward countermeasures and Suggestions of argument,using literature research,case method and comparative analysis and other research methods,with checks and balances and risk management theory as the theoretical basis,stick to the new situation changes,for the management of tax inspection four research starting point.First of all,taking the tax inspection bureau of S province as an example,this paper makes an in-depth analysis of the status of the four-link management of tax inspection in S province,and finds out more realistic and prominent problems.Then,starting from the problem,the paper studies the influencing factors of the management of the four links of audit.Finally,this paper puts forward practical countermeasures on how to optimize and improve the four-link management of tax inspection in S province under the background of the reform of national and local tax collection and administration system and the new situation of tax inspection reform.The main findings of this paper are as follows: the current status of the management of the four links of tax inspection in S province is that each link has high independence,cohesion and stability.The existing problems mainly include the one-sided case sourceselection,the limitation of inspection methods and means,the limitation of trial mode and the difficulty of execution,and the common problems of audit resources,work flow and personnel structure.The influencing factors include: tax inspection concept,organizational reform,information application,personnel structure and departmental cooperation.The Suggestions are as follows: unblocking information sources and channels in the selection process,strengthening the combination of risk analysis of tax big data and random inspection,and selecting cases objectively and fairly;In the inspection process,we will introduce the mode of auditing inspection worksheet,strengthen the means and authority of law enforcement,and explore the establishment of a featured joint law enforcement mechanism of tax police.To carry out the early intervention system in the process of trial,establish and improve the relevant supporting mechanism of case trial,and actively explore the mode of review and review;In the implementation of the link before the implementation of the basic work,strengthen multi-party cooperation and other specific measures;In addition,the overall countermeasures and Suggestions for optimizing the four-link management are put forward from the five perspectives of main responsibility of audit,legal guarantee,informatization,team structure and department cooperation. |
