On The Problems And The Resolving Methods For The Local Taxation Examination

Basic level tax inspection refers to the grass-roots tax authorities, including the city and county levels, the tax authorities in accordance with the law of taxpayers and withholding agents shall perform obligations to pay taxes, withholding tax and other tax obligations of examination and treatment of Position based and task heavy, hard and regional differences of obvious features compared to the basic tax inspection and high tax inspection, in constructing basic tax inspection system is to explicitly grass-roots tax auditing behavior on the basis of, need to determine the basic tax inspection management system, need to choose grass-roots tax inspecting management model, need to be equipped with the basic tax inspection management personnel and need to ensure the basic tax inspection work conditions. The business process of the basic level tax audit includes the determination of the object of tax inspection, the development of tax inspection activities and the conclusion of the three links. Grass-roots tax inspection work need to follow to seize the key and take into account the general combination, standardized and adjust measures to local conditions combined, self-reliance and for foreign aid combined, strict law enforcement and provide service to the combination of the principle.Despite China’s Grassroots Tax Inspection in recent years has made remarkable achievements, but basic tax inspection still exist legal basis and the shortage of general, institutional settings are still to be improved, evaluation index is limited, inspection means and way is relatively weak, quality of the inspection team staggered not neat, information construction relative lag. Draw lessons from the successful experience of other countries the tax inspection, it is not difficult to find that perfect tax regulations and inspection system is strengthening the premise of the tax inspection work; improve institutional arrangements and management division of authority is to strengthen foundation of tax inspection; quality inspection personnel hiring and training is strengthening the core of the tax inspection work, the use of modern means of information technology is to strengthen tax inspection work to ensure; accurately grasp the focus of the inspection object is strengthening tax auditing work of a shortcut.To solve the problems existing in the work of grass-roots tax inspection, need to strengthen legal construction of grass-roots tax inspection; need to standardize the grass-roots tax inspection and institutional settings and management division of authority; need to set the appropriate basic tax inspection performance evaluation index; need to strengthen grass-roots tax inspection; need to actively promote grass-roots tax audit informatization construction work; do a good job in the team construction of grass-roots tax inspection personnel.