Study On The Linkage Reform Of Qingdao City National Tax Inspection System Under The Background Of VAT Reforms

Tax inspection is the last line of defense in accordance with the law, charged with fighting tax illegal act, rectify and standardize the order of Taxation, to promote tax compliance is an important duty. Play an important role of prevent the loss of tax revenue and maintain social and economic order. With the progress of economic globalization and information technology tax inspection is faced with challenge from different respects. Improve and prefect the tax inspection is the tendency."Replace business tax with value-added tax" is China’s "Twelfth Five-Year" period to deepen an important part of tax reform, but also the core of the current implementation of the new macro-control policies and the implementation of structural tax cuts. With the "replace business tax with value-added tax" in-depth implementation and gradual expansion, tax inspectors will meet new challenges urgency of the situation and the task is arduous. The challenges brought by "replace business tax with value-added tax" impact the tax inspect functions, as well as various aspects of work processes."Replace business tax with value-added tax" further advance, brings multiple levels impact to the tax inspection. In the short term, inspectors should quickly adapt to new changes and the new requirements, expedite the completion of its restructuring and optimization, improve law enforcement capacity to ensure the new policy effective implementation. In the long term, tax inspectors to deal with core challenge are the reform of the administrative organization and improve organizational performance. The key to achieve this goal is the implementation of joint inspection reform, strengthening institutions and mechanisms for the construction, implementation of business process reengineering and restructuring, strengthening various aspects of cooperation and coordination, optimize resource allocation efficiency, and enhance the ability of law enforcement inspectors from inner part. Through the implementation of tax inspection linkage reforms to improve organizational performance of tax inspection, to improve the efficiency and quality inspection.The implementation of tax reform should follow the overall planning, coordination, optimization and information sharing principle, planning the implementation of the three aspects of work:First, start from the basic system, fundamentally eliminate the inspection can not adapt to "replace business tax with value-added tax" existing work demand;Second, improve the overall efficiency of the inspection point of view, to strengthen top-level design, system planning, business restructuring and process reengineering, promote the inspecting organization specialization and information;Third, improve the inspection information application ability, provide technical support for inspection linkage reforms.This paper analyzes the "replace business tax with value-added tax" on the Qingdao Economic and tax work and the challenges brought to the tax inspect work. The paper proposes linkage tax inspect work plan from the foundation to improve various aspects of the inspection system, promote business process reengineering and organization information transformation, strengthening data analysis applications, proposed high operability solutions to solve the real problem will be faced with a combination of tax inspectors actual work.