Perfecting The Legal System Of China Tax Inspection

"Tax declaration and optimizing service as the basis, the computer network, the centralism collection, key inspection, strengthening the management of tax collection and management mode, the big tax audit plays an important role of the link. Tax law is an important content of the national law, rule of law is a tax audit is an important content of tax. The core problem is to perfect the law system. The author points discussed five parts perfecting the legal system of tax audit in China: the first part, the problems of tax audit practical difficulties, The second part, the tax inspection and functions, function, The third part, the relevant tax inspection comparison with reference to the international law, The fourth part, perfecting the legal system of tax checking the necessity, The fifth part, perfecting the legal system of tax inspection.Part I: the plight of China's Tax Audit PracticeFirst. Chifeng City, since 1994 the tax inspection course. After the implementation of revenue-sharing from 1994 to 1996, from March 1997 to 2000, from May 2001 to now, the practice characteristics of the three stages of the audit.Second, the difficulties faced by the tax inspection. 1, the tax system, the external environment. Cultural environment, legal environment, socio-economic environment is weakened. 2, the tax within the system environment. Troubled by a serious task oriented system of income, tax collection and auditing intense contradictions of decentralization, collaboration, seriously flawed, inter-departmental conflict resolution mechanisms extremely backward. 3, the tax inspector within the system environment. States, land tax inspection agencies grouped, resulting in increased audit costs, the same separation of tax sources to review and processing of household tax, auditing, inspection of law enforcement jurisdiction of ill-defined left empty; task-based inspection of the abuse, leading to self-audit law; organizational structure and personnel quality is far have achieved far less than the tax inspection functions of the objectives; audit in-house supervision and restraint mechanisms, seriously flawed, the rule of man spread.Part II: Tax Audit orientation and their functions, roles estimates thatFirst, the tax inspector position. Including the definition of content, classification, position, principles and other issues.Second, the tax audit function. Disciplinary functions, monitoring functions, revenue functions, educational functions of the four functions; supervision of disciplinary core.Third, the role of the tax inspection. Rectify and standardize order in tax revenues and increase tax revenue. Core of which is to rectify and standardize the order of taxation.Part III: Tax inspection comparison with reference to the international lawFirst, the U.S. tax audit. Institutional setup, the number of personnel, the audit object, punishment rules cause for concern.Second, the German tax audit. Decentralized organization, inspection methods and depth of the sub-levels, especially in its personnel selection and training system, worthy of attention.Third, the French tax inspector. Republic highly centralized country, with universal referential significance, in particular, the results of its information technology.Fourth, Developed countries tax audit legal features. Audit the use of resources, institutional settings, the number of inspectors, administrative law-enforcement power and the right to reunification of the criminal investigation, audit information, risk assessment mechanism.Fifthly, Foreign tax inspection comparison with reference system.Part IV: The necessity of the legal system of tax checking perfect. First, the rule of law trend. Second, fair and equitable tax environment. Third, The interests of tax agencies and practitionersPart V: Perfecting the legal system of tax inspectionFirst, Perfecting the legal system of tax checking rational speculative. Basic concept and universality, incidental practice common outstanding problems. "Income task-based check" into "enforcement inspection" type, Change too much emphasis on the large XuanAn traditional source, comprehensive functions of scientific XuanAn both inspection, Change simply "hero" amount of income of search, "case quality on consciousness.Second, Constitutional law and tax revenue. 1 tax constitutionalism. 2 tax law. Tax inspection, status and functions, Tax inspection authority, All social power department of the tax law enforcement, assist obligation, The tax law enforcement of tax-related associated with, assist the obligation, The tax collection and management, inspection and audit] [or administration authority and responsibility specific content and limits, The tax collection and management, inspection and audit] [or collection of collaboration and restrict relationship specific content, Normative documents legitimacy censorship and conflict resolution mechanism.Third, Tax authorities BianZhiFa organic and personnel. Ascend the legal status of the tax audit institutions, Unified tax auditing organs layout, Unified tax inspection authority scale standards, Constructing scientific and reasonable personnel system, Sound safeguard system.Fourth, Tax law. Highlight the procedural justice, The basic law, shall belong to the content is, "Implementation rules" belongs to the content of the "law" position, Exercise of discretion and effective procedure rules chain, Constructing the necessary regulatory monitoring procedures chain, Strengthening accounting rules of procedure chain, symmetry, Perfecting the tax auditing departments and related departments, restricting procedure rules; chain Perfecting the tax audit procedure rules chain system.Fifthly, The tax organ. External supervision and restriction mechanism, Internal supervision and restriction mechanism.Sixth, The tax authority work procedures. XuanAn documents, Implementation of documents, Trial document, Executive documents.