Internal Revenue Service Audit Bureau Of Cheng Du Fourth Electronic Inspection Methods Efficiency Of Optimization Examiner

The rapid development of information technology has brought a revolutionary change to the modern enterprise management. With the constantly improvement of the information management level, corporate accounting, information storage and information processing are done electronically nowadays. This change has accelerated the standardization of financial operations. Yet, some criminals’means of tax evasion are more and more secretive under this situation. Therefore, the traditional tax inspection model is faced with tremendous impact and challenge. Meanwhile, along with governance theory of new public management starting in government administrative reform, the tax authorities have gradually launched a new round of reform of tax collection and management (C&M thereafter). As an important part of tax collection and management, tax inspection plays a vital role in the C&M reform. Moreover, how to perform their functions during the reformation is the key part of C&M reform. By some effective means of tax, such as introducing a new tax inspection mode and carrying out work on electronic inspection, today’s tax work has been adapted to the new situation of the development of tax work. In terms of traditional inspection process, the electronic tax inspection management mode is mainly centered on the standardization of some issues in practice (e.g. inefficiency, lack of restraint, etc.). Further, combined with the tax inspection management theory, through using information technology and inspection approach, apply the information-based and electronic techniques to four parts of the tax auditing. Thus, the tax inspection management will become more comprehensive, professional, sophisticated, efficient and scientific. Together, the tax check will be accomplished during the tax service and the service level will be promoted under the check in the future. Hence, it shows electronic tax inspection pattern has optimized the operation mode of tax check, improved the means as well as methods of tax check. It lays a good foundation for the relationship of inspector and taxpayer. Besides, it acts a good guidance for risk management of tax inspection.My dissertation is divided into six parts:Part I describes the background and meaning of the research, literature review, research methodology and some innovation points in this essay. First, it indicates the current application of electronic tax check method in the information society and the significance of tax audit work. Then, I have reviewed the study at home and aboard of tax inspection information approach. At last, the methodology of my study and some innovation views in this paper are illustrated among this section.Part II mainly introduces some related notions. First of all, the notion of tax inspection is explained. Then, the next conception is the electronic tax inspection and its objectives of optimization. Lastly, present the implication of new public management theory for the tax inspection work and the application of trial theory work for the tax inspection work. This section lays a theoretical foundation for the later deeper analysis.Part III explains the implications of various advanced domestic and foreign studies on electronic tax inspection methods. Both the advanced experience of western developed countries and other cities in China have been reviewed.Part IV is the case study of IRS in Chengdu (the Forth Inspection Bureau). It analyzes the status effectiveness and problems of grassroots tax inspection management,Part V compares the electronic tax inspection method with the traditional way. Further, on that basis I analyze the feasibility of electronic tax inspection approach employed by Chengdu IRS (the Fourth Audit Bureau). Thus, there are a lot of advantages applying electronic tax inspection method. Besides, it is necessary to apply this method widely. Meanwhile, I also highlight the difficulties and obstacles of pushing the electronic tax inspection method.Part VI focuses on the problems of tax inspection work for this stage. Fully using the domestic and overseas advanced experience as reference, I put forward some suggestions on the implementation of electronic tax check.Beginning with the dominate execution unit of electronic tax inspection method, combining with the need of current tax C&M reform, and setting Chengdu IRS (the Fourth Audit Bureau) as the main empirical materials, the investigation studies present situation of the tax inspection work and the existing problems. In the traditional inspection mode, there are some problems:the business of tax inspection has not smooth connected with the business of tax C&M, the lack of communication and coordination. Specifically, difficult issues such as low accuracy of case selection, inefficiency of check part and so on do exist in the real world. By employing the method of example, the method of comparative analysis and the method of combing theory and practice, this dissertation illustrates the electronic tax inspection do optimize the efficiency of tax inspection. Furthermore, I suggest that a new inspection management theory should be set up. To be more specific, strengthen cooperation among multi related departments establish tax inspection information exchange network and strengthen the inspectors’ professional skills training, Through these efforts, the final goal is to build the electronic inspection platform to enhance the effectiveness of tax inspection.