Study On Theory And Method Of Object-oriented Tax Inspection

With the development of our economy and the thorough reform of tax administration, a substantial increase in the size of tax revenue while also increasing loss of tax revenue. In order to reduce the tax revenue loss due to non-compliance, academics from economics, management science and psychology, and other point of view to explore the reasons, features and countermeasures of tax non-compliance. How to cultivate tax compliance, how to reduce the loss of tax revenues has become an important issue in tax administration. As an important mean in tax law enforcement process, tax inspection plays an important role in tax compliance and reducing tax losses. But as a developing country, China's short of audit resources, some tax illegal behaviors has not been effectively curbed, meanwhile, inspectors are also common waste of resources; Currently, part of taxpayer has diverse means of tax evasion, more and more cunning and concealment, there is obviously some taxpayers suspected of tax evasion, but just from the books they can not identify the problems. This requires replacement of the tax department ideas, they must find new ways to improve audit efficiency, bringing the power of inspection to deter tax evasion behavior.This topic from the perspective of object orientation, through the qualitative and quantitative research methods to explore the initial theory of object-oriented tax inspection, Thus to explore the strategic system of taxpayers and tax risk, from a three-dimensional perspective to understand the taxpayer.On this basis, I research the case selection of object-oriented tax inspection,Which enrich and improve the object-oriented theory and method of tax inspection; Finally, I apply object-oriented theory and method of tax inspection in the specific case to reflect its superiority.