Study Of The Efficiency Of The Tax Audit

Tax Inspection Efficiency refers to tax inspection effect and proportion of human resource, material resource, financial resource and time used on tax investigation. Under tax collection and inspection model, which is based on tax return and service optimization, supported by computer networks, major collection and inspection, strong management, the important role of tax collection and inspection is becoming more obvious. The more effective of tax inspection, the less of tax dodging, evasion, cheating and disputing, the less of tax loss, the bigger awe for tax payers. The result is to purify tax environment, improve tax collection and tax management and protect national tax system.Tax inspection consists of 4 processes, which are case selection, inspection, inquisition and implementation. Shanghai Jiading Tax Bureau is taken as example in this article to analyze on inspection implementation process, efficiency and social influence. Generally speaking, the cause is its low legislative level is not in favor of executive authority; current tax inspection management system is not in favor of exertion of its function; tax inspection position is not in favor of exertion of its effect; tax inspector is weak in mastering related information, sharing information; tax inspection evaluation and judiciary protection are not completed; Executive methods are not strong and too tolerate to tax dodging.Tax inspection activity consists of tax inspection laws, regulations, tax inspection authority, tax inspector, inspection technology and inspection monitoring. Each element is not individual one but with inter relations. Therefore, improving inspection efficiency is a systematic project. A new tax inspection system should be established as follows, instead of stress on certain parts but neglect others.Strengthen juristic construction of tax inspection. Study and legislate basis tax law. Establish tax juristic system oriented by basic tax law, supported by tax entity law and tax process law. Improve process legislation; make special tax inspection law to promote its juristic level to administrative statute. Legislate a tax punishment statute, stipulate clear punishment for illegal behavior to reduce free judgment right. Regarding detail punishment, flexible methods can be adopted to implement punishment practically.Establish tax inspection authority and tax legislation protection system. To form national, provincial and municipal tax inspection bureau, which are independent and vertical from tax bureau. Set up inspection section in tax collection bureau and illegal case investigation authority in tax inspection bureau. Inspector plays a role both as tax official and policeman. Inspection section, inspection bureau and illegal case investigation authority are different from inspection deepness, methods, punishment to avoid all authorities scramble cases, inspection repetition, aggravate tax payer's burden and to improve inspection efficiency. Set up tax court based on illegal case investigation and tax inspection room in people's court. Currently it is not mature to set up tax illegal case investigation authority, social security, procuratorate and court should assist tax authority to attack illegal behavior.Equip with professional inspector and advanced technology. To establish inspector qualification system and life time training concept. Set up cases by networks and implement suppositional inspection training. Set up tax inspector business level, which is closely related to salary to inspire them. Inspection risks exist in the whole inspection process. Improve inspector's risk awareness and control inspection risks during the inspection process.Establish tax information obtain system to adapt new situation and improve case selection efficiency.Adopt audit methods in tax inspection; Study and use special tax inspection software; Use inspection appointment properly to focus on major case to improve efficiency.Set up strict inspection monitoring networks and make good tax management environment. Make scientific evaluation indicators; Improve inspection restriction system; Establish re-check system to improve inspection quality; Establish wrong case tracing system; Develop inspection business open system and receive supervision from society.The innovation in this article is to give some new measures regarding improve tax inspection efficiency, e.g. establish independent, vertical tax inspection system, which is parallel with tax collection; Establish illegal case investigation authority; set up inspection case center; practical training by use of networks; inspection appointment to reduce cost; break down punishment standards to implement practically.