Research On Problems And Solutions Of Lishui Present Local Tax Inspection Management Situation

Taxation is a specific distribution which is used by a country to meet the social public needs, participate in the distribution of national income by virtue of public power and get mandatory revenue. It is an important distribution for the Maintenance of the normal economic order, ensuring the prosperity of the country and the national safety and health. At present, the Administration mode of our country is collection, management, inspection three-in-one, which is interlocking and indispensable. As the last part of taxation, inspection plays an important role in checking sealing and escorting. Taxation inspection in our country changes from a administration mode, a collection of tax administration as a whole in20C50s, to a collection establishing independent tax auditing institution nowadays. With tax inspection model constantly perfecting and developing, administration mode ranges from the "income type" to "law enforcement inspection type", and inspection priority among priorities status has been enhanced.These days, with the rapid development of economy and society, the problems and shortcomings which lie in the system, organization and team building of the tax inspection administration are generally exposed. To solve these problems to make the tax inspection administration more scientific, this paper chooses this topic as the research objective. This paper is based on the related theory of Public Management Science. It will take the tax inspection administration in Lishui City as an example, and make some kinds of research as following:First, summarize the three stage of the development process of China’s tax inspection: collection and management mode, management and inspection two separation modes and modern mode of inspection; It also introduces the developing trend of China’s tax inspection:"a class audit" and "the classification of audit".Second, from two aspects of organization and management system, it introduces the development of Lishui government rent auditing and critically analyses on three aspects of Lishui local tax inspection organization, working process and inspection results.Third, make a comprehensive analysis on the problems of the Lishui local tax inspection at present, such as the quality of audit staff being not high, the age structure of the aging, influencing the efficiency of inspection because of hierarchical inspection agencies setting up too many classes, deficiency of audit "four" work and audit informatization level being not high, etc.Fourth, it consolidates from the foreign advanced experience of audit institutions, the classification check mode, talent team construction and modernization of the inspection methods. It shares five domestic provinces and cities of tax reform experience and find out the improvement of audit management Lishui city tax implications. Fifth, it figures out the future perfect way of the Lishui local tax inspection system by comparative analysis on current situation of domestic and foreign tax inspection management; to put forward some specific suggestions and requests on the Lishui government’s auditing:first strengthen the construction of inspection personnel; second, flat adjustment to the inspection agency; third, adopt the classification of audit mode and improve the work quality of inspection; fourth, strengthen the inspection of modernization. The research objective of this paper has a certain reference value to the improvement of Lishui local tax inspection work, promotes the function of the tax inspection to check, to accept and to investigate and obtains the full play of it,so that the tax inspection work may play the role of constructing the harmonious society.