A Study On The Management Of Tax Inspection After The Amalgamation Of National And Local Taxes

In 2018,in line with the programme for deepening the reform of the party and state institutions,our country consolidated local tax authorities at and below the provincial level and established new tax agencies to better serve social development.Under the reform of the pluralistic collection and management system,the inspection departments shall merge the institutions below the municipal level,carry out the inspection management at the cross-regional level,simplify the inspection procedures,and enhance the efficiency and ability of the inspection,create a cross-regional audit,independent structure,a high degree of focus on tax inspection department.As the growth of national economy,China’s market environment becomes more and more complex,which puts forward higher requirements to the tax inspection system.Moreover,although the organization setup and manpower allocation of the inspection department have been basically put in place,the quality of the inspection department is still low in the actual inspection process,the existence of these problems may hinder the effectiveness of the role of the audit.This paper aims to explore the present situation of the tax inspection department in D City,through the methods of literature study,Field Study and interview,combined with the author’s work experience in the tax system inspection department,this paper probes into the concepts of the combination of national and local taxes and the management of tax inspection,and expounds the basic theories.In addition,this article also summarizes the domestic and foreign tax inspection departments in the management of practices and experience,it also introduces the organization,organization structure,personnel structure and working status of the tax inspection department of D City in detail,and probes into the problems existing in the tax inspection management of D City.One of the most prominent is the low efficiency of tax inspection cases,high costs and can not effectively protect the quality of the case investigation.In order to solve these problems,this paper analyzes the reasons from four aspects: the imbalance between the structure of the tax audit and the inspectors,the restriction of the authority of the tax audit,the incomplete methods and means of the tax audit,and the lack of standardization of the tax audit and law enforcement.This paper aims at the problems existing in the tax inspection department of D City and their causes,and puts forward effective solutions according to the actual situation of D City.First,to ensure the effective exertion of the tax inspection function by optimizing the organizational structure and the inspection business process;second,to establish a sound tax legal system and the inspection management system,and to formulate a strict legal system;third,fourth,speed up the informationization construction of tax inspection,improve the quality and efficiency of the whole network management;fifth,improve the coordination mechanism of government departments,to promote the efficient operation of tax inspection,strengthen taxpayers’ compliance awareness and sense of responsibility,and promote internal and external co-governance.