Strengthen The Enforcement Of The Laws Of Thought Tax Audit

Tax work tax audit work is an important part in the fight against tax-related offenses, protection of tax revenue, regulates levied order, promoting the tax according to law, etc. played an active role in work directly related to the tax authority. In recent years, China has made huge tax audit results, standardize the market economic order, the formation of a certain work processes and work norms. With the massive growth of tax revenue and the market economy continues to improve enforcement of tax inspectors put forward new demands and challenges. Tax and legal system has become a prerequisite for promoting the development of audit work and condition. Tax according to law is the basis and prerequisite for tax legislation, the core and key is the tax law enforcement, and inspection of law enforcement is the most important tax enforcement system. With the implementation of Rule of Law in depth, with Chinese characteristics, the legal system is being completed tax, which for the tax audit provides a solid foundation of law enforcement. However, according to socio-economic situation of the development, civil rights awareness, we are a clear understanding that there is a series of law enforcement tax audit issues. These problems are mainly reflected in: the establishment of the tax inspection agency and status of shortcomings in the investigation and evidence collection procedures on the management of deficiencies, deficiencies on the system of judicial supervision, inspection personnel understand and use tax laws, regulations and policies are not high. Faced with these problems should take the necessary reform measures, such as: The development of "Tax Law" and "Tax Audit Law"; Enhance the tax level meeting to address the legislative conflicts, stable tax policy; Clear the exclusive right of inspection audit institutions; According to recognized tax inspection department cooperation with other mechanisms inside and outside the department; Improve the statutory tax audit investigation and evidence collection procedures. Tax inspectors are law enforcement agencies, according to the tax audit is the audit departments of the basic criteria. Only a comprehensive strengthening of tax and legal system, form an effective mechanism in order to maintain order and provide good security tax, and better play to the tax audit functions. Efforts to create a scientific and standardized tax audit law enforcement environment, the promotion of economic development are of great significance.