Reconstruction And Perfection Of Tax Verification Collection System In Our Country

Tax revenue and a country‘s economic development affect each other,promote each other,its importance is self-evident.As an important link in the tax collection process,the level and degree of legal collection and management are related to the effective realization of the tax collection right of the state.In the real work of tax collection and administration,due to the subjective or objective reasons of the taxpayers,it is difficult for the tax authorities to collect tax in such a reasonable way as audit and collection.Therefore,in order to ensure the timely and full amount of national tax collected and put into the Treasury,the tax authorities adopt the method of verification collection to collect tax.The purpose of the establishment of tax verification collection system is to prevent the loss of national tax revenue,improve tax efficiency and ensure tax fairness,but there are many problems in practical application.In this paper,the empirical analysis method is used to make a targeted study after the statistics and comparison of the cases where the controversial focus is tax verification collection,in order to put forward suggestions for the improvement and optimization of the system.Besides preface and epilogue,this article consists of four chapters.The first chapter summarizes the concept and background of tax verification collection system.After sorting out the relevant provisions of the actual law in our country,this paper makes a concrete analysis and discussion of the application of the tax verified collection.The second chapter collects data and judgment documents through public channels such as the official website of the National Bureau of Statistics and the China Judicial Document Website,to sort out and analyze the status of tax administrative litigation and cases involving tax verification collection in China.The third chapter analyzes and compares typical cases and reveals that tax verification for taxpayers is easy to become a legal way for tax authorities to expand their rights and give disguised tax preferences to taxpayers,which leads to the weakening of the regulatory and guiding function of tax.Or on the contrary,tax authorities override the rights of taxpayers for the sake of national interests;at the same time,the system is also easy to expand the space for taxpayer to evade tax.In essence,the tax verification collection system is rooted in the non-standard accounting system of taxpayers.The tax was calculated on an apparently low and unjustified basis,aimed at anti-tax avoidance.The fourth chapter puts forward corresponding countermeasures in terms of strengthening big data interaction,management,tracking,legislation and law enforcement in order to optimize tax collection and management in view of the actual implementation of the tax verification collection system and the system itself as mentioned above.Tax source management is not clear at the same time,in the information era transition loss,the disadvantages of verification collection system increasingly clear,eventually to excessive of audit collection.