| Tax inspection has always been regarded as the last line of defense of tax collection and payment.It plays an important role in cracking down on tax violations and crimes,ensuring national tax revenue and maintaining tax order.In 1994,China implemented the reform of tax sharing system,divided the authority of central and local tax administration,and divided the national tax authorities into national tax bureau(hereinafter referred to as national tax)and local tax bureau(hereinafter referred to as local tax);In 2018,after 24 years,the tax authorities were reformed again.According to the work deployment of the reform of the national tax and local tax collection and management system,the national tax bureaus and local tax bureaus below the provincial level were merged,and the new tax bureau was established.The responsibilities and work of the tax collection and management of the original national tax and local tax authorities were inherited by the new organization.In terms of tax inspection,it has also experienced the process from cooperation to separation and from separation to integration.After 2018,the tax inspection organization was merged into the Inspection Bureau of the tax bureau by the Inspection Bureau of the State Administration of Taxation and the Inspection Bureau of the Local Taxation Bureau.In addition,the new reform closed the authority of tax inspection to the Municipal Bureau,cancelled the establishment of the Inspection Bureau of county and district bureaus,and added cross regional inspection bureaus.Therefore,the new tax collection and management system came into being.The operation of the new tax collection and management system can not only reduce the cost of tax collection and management to a certain extent,improve the quality of tax service and improve the service efficiency;At the same time,it can enhance the ability of Tax Governance,improve the efficiency of tax collection and management,and better escort the tax inspection in cracking down on tax related crimes,promoting economic development,standardizing tax order and ensuring tax revenue.However,the new tax collection and management system is running soon,and various reform measures have just been implemented.The new tax collection and management system still needs to run in with China’s tax changes and tax system reform,and the new tax inspection institutions are also facing new challenges.At present,how to coordinate the relationship between law enforcement and service economy has become a difficult problem under the background of tax administration according to law.Especially after 2020,novel corona virus pneumonia affected the economic recession.For tax inspectors,the tax check and the service enterprises’ promotion of economic and social development are contrary to each other,which leads to a long time for the enforcement of tax inspection.Based on the above background,this paper studies the tax inspection and law enforcement work after the reform of the collection and management system.Taking the Inspection Bureau of D City Tax Bureau as the research sample,with the help of the theories of tax risk management,tax compliance and overall governance,combined with the author’s work experience in the Inspection Bureau of the tax bureau,through investigation and interview,this paper finds the difficulties and causes in the current tax inspection and law enforcement.Through the analysis,it can be found that under the current collection and management system,there are some problems in tax inspection and law enforcement,such as the law enforcement role focuses on the investigation and supplement of income,the lack of standardization in the law enforcement process and the operation of the "four links" of inspection,the weak strength of inspection and law enforcement personnel,and the difficulty of internal and external cooperation,which lead to the poor effect of inspection.The main causes of the problems are that administrative intervention affects the role of law enforcement,unclear division of post responsibilities,imperfect cadre training and incentive mechanism,and barriers between data.Therefore,based on the current working situation and regional reality of D City,the author fully cites and draws lessons from the advanced experience and practices of domestic inspection institutions,and tries to provide practical optimization measures for the tax inspection and law enforcement after the reform of the new tax collection and management system,so as to better adapt to the current tax collection and management system,give full play to the role of inspection as a sword,protect tax revenue and promote the continuous development of economy. |
