| With the development of society,the number of taxpayers is rapidly increasing,and emerging industries are constantly emerging.Tax illegal activities are frequent,and illegal means are more diverse and covert,with more advanced technology,which brings new challenges to tax inspection work.As the last line of defense for national taxation,tax inspection is an important means to crack down on the falsification of value-added tax special invoices and tax illegal activities.It bears the responsibility of cracking down on crime and ensuring the normal operation of tax order.The important role of pursuing and compensating taxes and ensuring fiscal revenue.From the perspective of grassroots tax inspection departments,this article takes the tax inspection bureau of L City as the research object to summarize the current situation of tax inspection in L City.At the same time,combined with the author’s daily practical work experience,it summarizes and analyzes a series of problems that currently restrict the improvement of tax inspection efficiency in L City: inadequate laws,insufficient personnel,unreasonable structure,and unbalanced distribution,and insufficient business capabilities.The inspection method is outdated and single,law enforcement management is not standardized enough,resource allocation is insufficient,and the application of information technology is insufficient.At the same time,combining new public management theory and risk management theory,analyzing the causes based on reality,it is proposed to improve the tax laws and regulations system,strengthen the construction of inspection teams,and ensure the number of personnel;improve the professional level of tax inspectors by increasing training efforts and improving the talent cultivation system;standardize the law enforcement process of tax inspectors;improve the management of tax inspection funds and increase investment in inspection funds to enhance financial security;strengthen information technology construction and enhance the efficiency of grassroots tax inspection departments. |