Existing Problems And Countermeasures Of Tax Inspection In China

Tax inspection is an important component in our country’s tax revenue, whichbelongs to the category of taxpayers’ afterward supervision with a very importantsignificance and status.“Tax inspection procedures”, as tax inspection administrativeregulations specify tax legal status, organization forms, tasks, responsibilities,inspection procedures, inspection contents, inspection methods and qualitative caseprinciples. In this way the tax inspection work in our country has rules to be based,so that the corresponding tax inspection system has been established within thecontent framework. But in practice, there are many practical problems to be solvedrelated to our country’s taxation inspection. This article analyzes our country’scommon problems about the taxation inspection on the basis of tax inspection surveycarried out in the Shenzhen State Taxation Bureau in2011, which is mainlyconcerned with the problems such as the low efficiency, low quality, high risk andinsufficiency of the tax inspection.This article also analyzes the reasons of these problems, mainly about theblemish of current tax inspection mechanism, the non-ideal of the judicial safeguardof tax inspection, the absence of management on the risk of tax inspection, low auditinformation development and low utilization, the shortage of staffing, logistics, andfunds. The paper sum up and draw lessons from some developed countries in taxinspection and the successful experiences, mainly about the planning of taxinspection, the strong crackdown, the diversification of means on enforcement of taxinspection, the audit of tax inspection mode, high-tech of tax expectation. Finally, inview of the problems about tax inspection in our country, some suggestions arementioned based on the successful experiences on tax inspection from developedcountries so as to perfect the tax inspection of our nation. Firstly, concepts must bechanged and blow-type tax inspection can be built. Secondly, through innovation oftax inspection mode, establishment of effective canal to investigate the interactionmechanism, aggrandizement of risk management, acceleration of the legal construction, improvement of the audit information, strengthening the lawenforcement of tax Inspection, strengthening the internal and externalcommunication of inspection department, establishment of tax justice, establishmentof the inspection team, the construction of the modern tax inspection managementsystem. Finally, some specific proposals are put forward so as to perfect our taxinspection in our country.