A Discussion On The Construction Of Taxation Inspection System In China

Taxation inspection system of China came into being in 1970's and it already has a 40 years history. It is a taxation management system which grows with reform of the economic structures and construction of market economy. Developing for these years, this taxation inspection system has been well completed and it placed an important role in safeguarding taxation order, improving management quality, and ensuring taxation income. This system also enhanced legally administering taxation, stroked crime of taxation and ensured the development of taxation including building awareness of offering tax according to the law.But we should also be conscious of a serial of problems during this high speed developing of taxation inspection system of our country, such as contradiction between taxation management agent, not really realized limits of authority, regulation of laws not completed, insurance of laws not fulfilled, comprehension quality of working people needs to be improved and so on. These problems seriously restrict the development of taxation inspection of our country. So, analysis the problems in our taxation inspection system, comparing advanced international experience and making effective measures to make sure taxation inspection has great effect in collecting tax have became urgent duty right now.Based on studying definition, natural, characteristic duty and effect of taxation inspection, this article compared the action and successful experience of western countries in their taxation inspection, standing high to deeply analyze shortcomings and weak aspects in our current system. This article comprehensively study the reason of the problems through aspects of guiding theory, operating effective, integrated conditions of inspection and relative laws and so on. Couple with actual work requires, this article purposes aims of building new type executing inspection, coupled inspection, technical inspection, professional inspection and serviced inspection, it also coming through enhancing cooperation with relative agents, improving punishment, to complete inspection system, to fulfill inspection duty and finally establish inspection system which adopted with requirements of our market economy and development of our taxation system.