Study Of The Tax Audit System

Tax inspection plays an important role in tax collection and administration. By punishing tax evasion behaviors, tax inspection defends the tax law obedience and tax collection orders, which ensures the national function of taxation.At present, the overall quality and efficiency of tax inspection in China is not satisfactory. The main reason lies in the Chinese inspection system and mechanism, such as organization framework, tax laws and inspection resource allocation, which still needs be improved. Therefore, the deterrent effect of inspection on tax evasion does not really be reflected. Meanwhile, the lack of effective supervision on tax enforcement rights results in the possibilities of seeking-rents and abusing punishments. The professional risks of tax inspectors are increasing. In the other aspect, during the lack of effective encouragement mechanism, the enthusiasms inside and outside inspection circle are not be motivated, and the rights of law-abiding people and inspection experts are not be will respected. Therefore, the function of tax inspection is not be fully fulfilled, and there is variance in achieving tax-administration-abiding-law and execute-law-fairly in tax inspection.On the basis of theoretical study and inspection practice, cases are used to analysis the existing problems and their formation courses in Chinese tax inspection system. The essay also refers to experiences of inspection system and mechanism of other countries and uses theories, such as contact theory, game theory, etc. Finally, the author provides certain suggestions on the improvement of Chinese tax inspection system and makes thorough discussions on establishment of tax police force, selection of inspection cases on base of scientific tax assessment, improvement of supervision and encouragement mechanism on Chinese tax execution, standardizing tax executive behaviors of inspectors and recruiting excellent human resources to inspection section. From author's viewpoint, systematic and overall institution construction would ensure smooth operation of tax inspection, forceful team work would uphold perfect execution of inspection tasks and harmonious organization culture building would construct tax-paying atmosphere conform with socialist market economy environment.