Study On The Optimization Of The Path Of Interaction Between Tax Inspection And Tax Collection And Management In Qujing City

China has implemented the system of “levy,administration and investigation”,in which the tax inspection bureaus are mainly responsible for the investigation and handling of tax violation cases,with four separations of case selection,inspection,trial and execution;while the tax collection and administration departments are mainly responsible for the organization of tax revenue,daily supervision and management of taxpayers and guidance of tax policy propaganda.In the context of the Party and State’s continuous deepening of institutional reform,the merger of national tax and local tax,and the active implementation of tax collection and management system reform by Qujing Municipal Taxation Bureau,Qujing Municipal Taxation Bureau has established four tax inspection bureaus,all of which are dispatched agencies of Qujing Municipal Taxation Bureau.The newly established tax inspection bureaus stand at a new starting point and face new problems after the reform of the tax collection and management system,which can be said to be both challenges and opportunities.Although Qujing City Taxation System has established a new tax inspection agency and transferred and selected tax inspectors to form a new tax inspection model,the system,duty positioning and work flow of tax inspection are still not perfect.Since the State Administration of Taxation has not established the mechanism of interaction between tax inspection and tax collection and management,nor has it formulated relevant work flow and legal norms,the important role of interaction between tax inspection and tax collection and management of “mutual supervision,promoting management with investigation and helping investigation with management” has not been brought into play,and the problems of internal coordination and information sharing between tax inspection bureau and tax collection and management department are frequent.The problems of internal coordination and information sharing between tax inspection bureaus and tax collection and management departments are frequent.Based on theories of cooperative governance and information asymmetry,this paper analyzes the main problems of the interaction between tax inspection and tax collection and management in Qujing based on the work cases of the author and other colleagues,and proposes to improve the system of interaction between tax inspection and tax collection and management in Qujing based on typical experiences at home and abroad,and to reshape Based on the typical experiences at home and abroad,we propose the optimization paths to strengthen the interaction between tax inspection and levy management,such as improving the system of tax inspection and levy management interaction in Qujing,reshaping the scientific and reasonable organizational structure of tax inspection,constructing the informationization platform of tax inspection bureau and levy management department,improving the incentive and assessment mechanism of tax inspection and levy management interaction,and strengthening the cadre of tax inspection and levy management,so as to further promote the theoretical and practical development of tax inspection and levy management interaction in China.