| One of the most important parts in tax collection and administration is tax inspection,which is of great practical significance to guarantee the development of tax collection and administration,recover the lost tax and maintain the tax order.On March 13,2018,according to the spirit and requirements of the "Plan for Deepening the Reform of Party and State Institutions" issued by the central government,the State Administration of Taxation merged provincial and sub-provincial national and local tax agencies into tax bureaus at all levels,thus beginning the work of national and local tax collection and administration system.In this reformation,to adapt to the development of the new situation,the state administration of taxation deparment,set up across the land bureau withdrew the county level bureau deparment,,set up a new city bureau level in a deparment,cross-regional bureau inspection work mechanism to be more perfect,auditing efficiency has improved,the tax authorities at all levels to work,to achieve the goals of the organization efficient operation,the new deparment flattening management across the land bureau,and the excellent talents can be selected from all over and the backbone of the young into the new organization,human resources get the reasonable effective configuration,inspection deparment responsibilities more clear;Second,the State Administration of Taxation(SAT)shall set up local inspection bureaus in accordance with the approval of the Central Compilation Office,which are mainly responsible for investigating and handling major cases,guiding systematic inspection work,and coordinating the newly established tax authorities at all levels to carry out joint inspection.Due to the lack of perfect internal control mechanism of tax inspection at present,the external environment is increasingly complex and diverse,leading to the diversified development trend of tax inspection risks.Deparment as an example in this paper,the state administration of taxation in GZ bureau,the tax audit risk and the reasons that exist in the four links of research analysis,targeted,strong operability and try to explore the preventive measures against audit risk coping,put forward to optimize audit team and other tax inspection law enforcement risk prevention and control measures,deepen the reform of tax inspection system in the background,to further standardize the deparment of deparment,for example across the region in GZ bureau bureau work,improve the quality of the audit law enforcement and efficiency has important practical significance. |
