Evaluation Of Tax Inspection Effect In H City

Tax inspection is an important part of tax collection and management activities.It is an important work to protect the national tax revenue from loss and maintain the order of tax collection and management.Since 2018,major breakthroughs have been made in the reform of the audit system.In view of the new changes in the "1 + n" organization setup formed after the merger of tax authorities and the audit reform,the State Administration of Taxation has issued a series of documents to solve some new prominent contradictions in the operation of audit institutions.However,with the accelerating pace of the reform of the country and tax departments,there are some problems in the current tax inspection work that do not adapt to the tax system reform,tax policy adjustment and tax development.It is necessary to analyze the existing inspection work in combination with the changing environment,locate the crux of the problem and find solutions.This paper takes the inspection work of H city as the research object,analyzes and evaluates the current situation and existing problems of the inspection management of H city through the methods of questionnaire,comparative analysis and interview.On the basis of mastering the relevant data and materials of the Inspection Bureau of H City in recent years,this paper uses the analytic hierarchy process to establish the evaluation system of the inspection effect,determine the influencing factors and analyze the proportion of the influence.Through the fuzzy comprehensive evaluation method,the influence degree of various factors is specified,and the tax inspection effect is comprehensively evaluated from four aspects(including tax compliance,tax source environment,inspection environment and tax environment).According to the evaluation results,the crux of the inspection work in H city is located,and the improvement direction is analyzed.Then,from the aspects of optimizing the organizational structure,ensuring the inspection force,optimizing the inspection methods and strengthening the supervision system,the evaluation results are analyzed In order to improve the effect of tax inspection in H City,it also provides reference for the national tax inspection department in this field.