| As an eternal topic related to national development,tax revenue is the main source of public finance revenue and guarantees various social services and livelihood projects.The scientific degree of a national tax system reflects the modernization degree of national system and mechanism to a certain extent.With the rapid growth of China’s economic volume,the optimization and development of tax system and mechanism are being advanced,which means that China is gradually moving towards the road of tax modernization.In the process of implementing and advancing the Opinions on Further Deepening the Reform of Tax Collection and Administration,the State Administration of Taxation has taken the improvement of the tax supervision system as one of the key contents and put forward clear opinions on further optimizing the business environment.The reform and development of the tax system will inevitably bring about a series of changes in tax collection and management,tax risks,and a series of optimization and screening of business processes,duty lists,etc.,which put forward new requirements on the business ability and professional quality of tax inspection cadres in the front line of the inspection.At the same time,in order to accurately deal with tax risks and promote tax fairness,it is extremely necessary to carry out corresponding professional training for tax inspectors.This study of adult learning theory,human capital theory as the theoretical basis,by experts and scholars at home and abroad on the theory research results of training mechanism,the training needs analysis,training organization,training evaluation as three important links in the talent training mechanism,to chongqing bishan district tax auditing personnel as the research object,Questionnaire survey and interview were used to investigate the actual training situation of tax inspectors in Bishan.Among them,a questionnaire survey was conducted on all the bishan tax inspectors who were enrolled and the inspectors who moved out in the past three years.The content of the questionnaire involved the professionalization of the bishan tax inspectors,the status quo of training work,training evaluation and feedback,training effect,etc.The interviews mainly focus on the understanding and suggestions of the training organizers(organized by the Education Division)and the personnel in charge of the inspection institute on the current training of inspectors.Through two ways of research to understand the problems in the current training of tax inspectors in Bishan,mainly including single training methods,training content is not systematic,evaluation effectiveness is not enough.Aiming at these problems,the author as an important link of training mechanism as the breakthrough point,put forward the optimization bishan related countermeasures and Suggestions in the talent training mechanism of tax inspection,including training needs analysis,optimize the training organization implementation,evaluation and effective use in each stage of intensive training,improve the training effect,in order to boost bishan tax audit talents training of high quality development. |
