A Study Of Some Issues And The Corresponding Countermeasures On Tax Audit In China

In 1994, our country carried the tax system reform, and initially built up the tax administration mode of "with the tax declaration and excellent taxpaying service for foundation, with the computer network to rely on, centrally collect and stress auditing". The target of this mode lies in the transformation of our tax administration from the traditional dispersion collection and extensive administration to the modern intensive administration. However, with the development of our economy and the further deepening of the tax administration reform, the limitation of the current tax administration mode has gradually appeared, for example, the taxpayer disloyally declares by oneself, the tax authority is devoid of effective administration, and so on. What's worse is that the limitation results in the low tax compliance and consequently leads to severe taxation loss.Under this situation, the tax authorities of our country adopted aggressive measures, studying the international experiences, and initially established the tax audit system in 1990s. The tax audit system links up with the levy and the audit, and it is an important approach to optimizing the taxpaying service. It is also the requirement for the tax resource to become scientific and meticulous, and is the core of the tax administration. In a word, tax audit is very indispensable to the economic development. However, tax audit has been built up in our country for just several years, and has not been consummate, so there are still some issues which need to be settled. If we don't take them into account and settle them in time, the effect of tax audit will be influenced. Consequently, this text summarizes the current problems of tax audit in our country and studies the international experiences. On the basis of above analysis, the text tries to put forward some corresponding suggestions to advance the tax audit in China.The text is totally divided into 4 chapters, and the main contents of each chapter summarize as follows: Chapter 1:Introduction.By analyzing of the limitations of the current tax administration mode and the effect of tax audit system for the economic development, Chapter 1 mainly accounts for the significance of tax audit. The tax audit system is propitious not only to enrich the tax collection theory but also to promote the tax audit practice. Finally the text summarizes the research status on tax audit at home and abroad.Chapter 2: The status and apparent problems of tax audit in China. Firstly, the chapter investigates the establish history process of tax audit in our country. Secondly, on the basis of comparison and analysis, the chapter defines tax audit from several aspects, which establishes the research foundation for this text. Thirdly, it points out the apparent problems of the current tax audit system, consisting of the orientation of tax audit in China, the data collection for tax audit, the index system construction, the setting of authorities and the personnel.Chapter 3: The successful experiences of tax audit system in foreign countries. As a vulgate method of tax collection in the world, tax audit has already been carried on to practice in many nations and regions, and obtained good results. This chapter mainly introduced the tax audit systems in the United States, England, Germany, Singapore, Australia, etc. On the basis of comparison and analysis, the chapter summarizes the successful experience and apocalypse of the tax audit systems in foreign countries.Chapter 4: The suggestions of perfect tax audit in China. Based on the above analysis, this chapter tries to put forward some suggestions for the further reform to perfect tax audit system in China. The suggestions mainly include that we should construct the centralized administration mode of "the city office is responsible for the overall plans and the skeleton staff is responsible for fulfillment and feedback"; expedite the tax information source channel; optimize the index system; set up the uniform authorities for tax audit at all levels, and provide with professional personnel.