| Since 2018,the State Administration of Taxation has carried out nationwide reform of the national and local tax collection and administration system.From the internal perspective of the tax system,the data exchange within the tax system after the merger of the national and local taxes has been achieved without obstacles.Meanwhile,in order to adapt to the new economic situation,a large number of tax collection and administration policies have been adjusted.Tax inspection department as the implementation of tax policy is also the focus of the reform.In order to cope with the more formidable challenges under the new situation,the reform of tax inspection is also deepening constantly.In the reform,the State Administration of Taxation abolished 3,954 county inspection bureaus and set up 729 cross-district inspection bureaus to replace county inspection bureaus in tax inspection work.This paper takes the cross-district inspection bureau of S taxation bureau as an example,summarizes the work achievements of the cross-district inspection bureau since its establishment,and studies the management work of the current cross-district inspection bureau.This paper analyzes the current situation of the work management of the cross-district inspection bureau by means of questionnaire,clarifies the management problems exposed in the practice of the cross-district inspection management,and summarizes the influencing factors of the problems.On the basis of clarifying the problems,this paper puts forward a targeted optimization scheme for the management of cross-regional inspection,and designs the safeguard measures for the management scheme,hoping to further enhance the law enforcement ability of the inspection bureau and improve the law enforcement efficiency on the basis of the existing management. |