Some Thoughts On Improving Jiangxi Local Tax Inspection System

"food is god for the people,tax is basis for the country",tax is of importance to the country without doubt,to make sure of the tax income of a nation depends on the tax inspection work.The tax inspection work plays an important and special role in the increase of tax income,the optimization of environment for taxation,the improvement of consciousness for taxpayer,and combating the illegal crime related to tax and so on.Comparing to the western developed countries,it has a short history for the tax inspection system to operate,independently in our country,there are a lot of shortcomings in the practical operation.We need to reform and improve the tax inspection management system in order to solve these problems and play a full role as the function of tax inspection.Jiangxi wants to rise in the middle China,Jiangxi local tax system should shoulder the big responsibility as the main financial guarantee department in the whole province.At present the local tax people propose a clear slogan of improving the proportion,forward shift of position,and updating the images.As the last procedure of the taxation administration,Jiangxi tax inspection system is mainly in charge of blocking the leaks during the tax collection and standardizing the order of tax.Therefore,we take the tax inspection system as the research object in the passage in order to find out a way to improving the Jiangxi local tax inspection system by means of analyzing the current situation on the tax inspection management in home and abroad with the help of the related theory in public management science.This passage is consisted of six parts,the first is to make a statement about the meaning of the thesis,the research contents,the framework,the research methods, and possible innovation in order to understand the purpose and outline of the paper. The second refers to the theoretical basis of the tax inspection system in view of four sides,the administrative organization,balance of power,human resource management and government productivity.The third is to review the reform history of our national tax inspection system and Jiangxi local tax inspection system,and to explore deeply the features,the operation status,and problems of the Jiangxi local tax inspection system.The fourth is to focus on the reform of Shangrao city local tax inspection system,and we go on some objective description and assessment on the basic operation status before the reform of its local tax inspection system and the reforming about it.The fifth is mainly to analyze the successful application of the tax inspection system between overseas and the developed regions at home,we can find out the common and the different in order to get the useful experience.The sixth is to propose the policy suggestions concerning reforming reforming and perfecting Jiangxi tax inspection system,including to standardize the inspection position,to build up the rigorous organization system,to perfect the inspection means,to improve the efficiency of tax inspection,to promote the performance management,to establish the scientific evaluation system,to strengthen the supervision and power of law enforceinent about tax,to ascertain the guiding ideology,and to create the favorable tax environment.