Land Tax Authority Tax Auditing Service Research

In recent years, comprehensively promote the construction of a service-oriented tax authorities, local tax inspection department in addition to continuing to play a role in the fight against tax violations, environmental protection tax fairness, but also gradually to the "service-oriented inspection" changes from "law enforcement-type inspection" reflect the "law enforcement services, law enforcement services" concept, providing a more efficient and harmonious inspection services.This article from abroad in tax fairness and justice, administrative services, "that is, the management service" and serve to promote the study of theory and advanced experience of tax compliance and other aspects of the start, from the building inspection department to obey a service-oriented perspective of the overall tax authorities, in-depth analysis of audit services The current situation and existing problems, put forward a sound service system feasibility audit initiatives or proposals.The first part is an introduction. Inquiries related to tax services at home and abroad to collect theories, ideas, and research results, and other information to explain the background and significance of the tax audit services, proposed research methods, purpose and ideas.The second part is the theoretical basis. Analysis of domestic and international tax services for theory and research, in order to become an important theoretical basis for improving the tax audit services, audit departments need to provide inspectors from "law enforcement service" and the perspective of two types of audit services "tax services" for the research foundation.The third part is the practice analysis. Basic information and services combined with the status quo Yangzhou Local Tax Inspection system, summarize experiences and practices, analyze problems and causes of audit services exist, thinking about how to strengthen the inspectors’law enforcement services "and" taxable service "to maximize the overall effect.The fourth part is Experience. Learn from foreign advanced experience in tax work to optimize audit services, such as the "balance of services and law enforcement to provide the highest quality of service", "service aims to promote tax compliance degree", "social organizations to provide tax services" experience, initiatives for tax audit services provided inspiration.The fifth part is related recommendations. Deepening the service concept, optimize service processes, expand service means to strengthen coordination and cooperation and building inspection service performance evaluation system, etc., to make recommendations to optimize the tax audit services.