Case Study Of "First-level Inspection" Model Of Chengdu Municipal Office, Sat

In recent years, China has positively implemented first-level tax inspection system,which has integrated the scattered inspection resources in the three-separation model ofcollection, management and inspection, improved the inspection quality, andstrengthened the function and significance of inspection in tax collection andmanagement. The practice proves that “first-level inspection” model is worth promoting.As Chengdu Municipal Office, SAT just executes first-level tax inspection model for ashort time, it has encountered many problems in actual practice. Thus, for the purposeof giving scope to the importance of tax inspection, it is necessary to keep optimizingand renovating the” first-level inspection” system. Against this backdrop, this paper, byway of case study, makes all-round analysis on first-level inspection model of ChengduMunicipal Office, SAT, in the hope of guiding its future development to a certain extent.Drawing on the theories and thoughts of public management and systematics, thispaper comprehensively analyzes the Strength(S), Weakness (W), Opportunity (O), andThreat (T) of first-level inspection of Chengdu Municipal Office, SAT, by means ofSWOT analysis method, as well as analyzes the reasons influencing the effect of‘first-level inspection”. Secondly, from the quantitative perspective, this paperconstructs index system for status analysis, applies AHP to arranging the importanceorder of its strength(S), weakness (W), opportunity (O), and threat (T), and then selectsa most suitable model for developing the first-level inspection of Chengdu MunicipalOffice, SAT by constructing quadrilateral development model. Afterwards, by making acomparative analysis with the first-level inspection of Guangzhou Municipal Office,SAT, this paper provides actual case guidance for the development of the first-levelinspection of Chengdu Municipal Office, SAT, by drawing on its experience of gooddevelopment. Finally, in combination with the above-mentioned analysis and research,this paper provides development direction for first-level inspection of ChengduMunicipal Office, SAT in the presence of good development opportunity in Chengdu, sothat inspection bureaus at all levels will give full play to their importance, ensure a normative and effective environment of tax payment, and support the construction ofharmonious society.Based on analysis in this paper, it is appropriate for first-level inspection bureau ofChengdu Municipal Office, SAT to adopt SO model combination, namely,strength-opportunity development model, which needs to deepen the optimization of theintegrative operation mechanism of tax inspection with municipal bureau as platform,accelerate the establishment of tax inspection case database, enhance the punishmentand execution strength for the tax-related cases, and improve the working systems.Through drawing on the experience of first-level inspection model of GuangzhouMunicipal Office, SAT, Chengdu Municipal Office, SAT is supposed to establish soundsupervision mechanism of first-level inspection, risk control mechanism, and inspectionwarning mechanism, and reinforce the construction of Party conduct and a cleangovernment inside the inspection department, as well as promote the unceasinginnovations of inspection work.This paper has made numerous innovations and breakthroughs through theabove-mentioned study. First, it has innovatively introduced SWOT-AHP analysismethod into tax inspection, which has not only made an all-round analysis fromquantitative perspective, but also analyzed the development direction of tax inspectionthrough quantitative method. Second, this paper constructs analytical framework ofresearching tax inspection case, namely, the model of SWOT analysis-AHPanalysis—quadrilateral model analysis. To a certain extent, this model supplements theresearch theory system of tax inspection. Third, this paper also applies comparativeanalysis method to presenting innovative suggestions for the optimization anddevelopment of first-level inspection model of Chengdu Municipal Office, SAT, in thehope of positively exploring the development direction of tax inspection in Chengdu.