Study On The Improvement Of Tax Inspection Efficiency In B City

The tax authority is the law enforcement authority that ensures the financial revenue,and the tax inspection department is an important part of the tax authority.Only when the tax inspection work is carried out in an orderly manner can the functions of the tax inspection supervision,education,punishment and revenue be played,and the efficiency of the tax inspection be improved,so as to improve the tax efficiency to a certain extent,increase the fiscal revenue and reduce the illegal tax incidents.Have a positive effect on society.In accordance with the requirements of "innovating administrative methods,improving administrative efficiency and building a service-oriented government satisfied by the people" put forward in the Decision of the Fourth Plenary Session of the 19 th Central Committee of the Communist Party of China,the research on the efficiency of tax inspection has not only enriched the theoretical research on improving administrative efficiency,but also has practical guiding value.By reading relevant literature,the author sorted out the research results of domestic and foreign experts and scholars related to audit and audit efficiency,and made a summary,and defined the relevant concepts of tax audit,administrative efficiency,tax audit efficiency and so on.With the goal of improving the efficiency of tax inspection in B City,this thesis uses immersion observation method,semi-structured interview method,case analysis method and other research methods to conduct in-depth analysis on the efficiency of tax inspection in B City based on literature and internal data.This thesis mainly applies the theory of new public management and tax compliance,starts with the realistic background and target positioning of the tax inspection in B City,lists the main measures taken and achievements achieved by the tax inspection in B City,and finds the existing problems in the efficiency,efficiency,fairness,law enforcement and procedures of the tax inspection in B City.Then from the inspection concept,inspection team construction,financial investment,information construction,inspection legal system and other aspects to find the reasons.Based on the analysis of the existing problems and causes,this thesis puts forward suggestions to improve the efficiency of tax inspection in B City from five aspects: changing the inspection ideas,implementing the awareness of service,risk and rule of law;We will improve the tax inspection law and have rules to follow.Strengthen the team construction foundation,build a professional tax inspection team;Increase the investment of audit funds to strengthen the economic foundation;Promote the informatization construction of tax inspection and realize tax modernization.