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The Existed Problem And Countermeasure Of Local Tax Audit In Tianchang

Posted on:2011-04-08Degree:MasterType:Thesis
Country:ChinaCandidate:D M XuFull Text:PDF
GTID:2189330332479504Subject:Public Management
Abstract/Summary:PDF Full Text Request
Tax audit is an important part of the new mode of tax collection, and is the most important task of tax. It is also the concrete application of tax law enforcement powers and reflection. It is important to play a role in ordering to maintain revenue, improving the collection and quality, against tax-related crimes and promoting the tax according to law. By tax inspectors investigate tax violation, we can deter criminals, maintain normal order of taxation, promote tax compliance and protect the national fiscal revenue. However, Lack awareness of tax inspectors, unperfect of mechanism, auditing concept bias, low quality inspectors, there are serious questions impacting on the functioning of the tax audit. Therefore, we should analyze the problems and the reasons in the tax audit and propose the corresponding solution which has great practical significance.From the current trends of public administration and the practical needs of auditing t, it is very urgent to introduce the modern enterprise management theory and methods to inspect the existing problems and solutions to the daily work. According to the status of Tianchang tax audit and tax audit in China with the current problems, The paper tries to analyze the problems from the county (city) level the guiding ideology of tax inspectors, inspectors sources of information, performance appraisal, good systems and institutional settings, etc. It learns from foreign tax audit management concepts and methods and the use of public management theory, then issues such as the establishment of information platform, optimize case selection methods, improved inspection techniques such as the current governance more feasible strategy for improving the work of tax inspectors Tianchang has some practical value.
Keywords/Search Tags:Tax Audit, Inspection of law enforcement, Efficiency of Inspection, TianChang
PDF Full Text Request
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