Reaserch On Local Tax Audit And Law Enforcement

Tax audit is a pillar support to the risk management system of tax collection,maintaining the tax payment order and its obligation to perform,ensuring local revenue,economic development and solid tax foundation.We are currently not only in the tough period of deepening national and local tax collection and management system reform,but also a crucial period for a new era resource integration,innovation,optimization and fast and all-round development of tax audit.We are destined to face great changes in tax audit concepts,systematic mechanisms,means of law enforcement,team quality and technical equipment etc.New reality requires us to make researches on the tough circumstances and relating problems existed.We have to confess that regulating and trying to solve such problems is an urgent subject with theoretical value and great realistic significance.My thesis demonstrates concepts related on "TAX AUDIT","ADMINISTRATIVE ENFORCEMENT OF TAX" and "LEGAL NEXUS OF TAX AUDIT"through lots of reference from home and abroad.The thesis concludes common problems and issues existed during the administrative enforcement of tax collection,with“ADMINISTRATIVE BALANCE","INTERNAL CONTROLLING" and "Z THEORY" as its theoretical focus,based on practical research and investigation of the local Tax Audit Bureau in N city,with certain methods of analysis integrated with Qualitative and quantitative,as well as single case analysis,successfully proposes 11 suggestions to improve local tax audit and law enforcement through 4 perspectives of environment of law enforcement,relating efficiency and external coordination.Make research on the tax audit patterns and contents of law enforcement of the United States,Germany,France,Brazil and Italy to dig out certain experiences for us to learn from analysis of comparing.Finally,try to propose some suggestions and feasible measures to improve aiming at the 11 problems out of 4 perspectives proposed.Finally,the ideas proposed on my thesis are mainly based on the improvement of local tax audit and law enforcement,but not limited to the inspectors themselves,trying to reassess varies factors impacting tax audit from multiple perspectives of subjective,objective,horizontal and vertical analysis,to fully perform the functions of local tax audit by proposing to strengthening law enforcement environment and capabilities and improving internal and external performance management.