Study On The Design Of Tax Audit System In China

As the saying goes,“the economic base determines the superstructure”.The stability and sufficiency of tax revenue support the economic construction,social stability and the operation of institutions,which is an important factor for the country to produce and exist.The levy of tax has the characteristics of compulsory and free,so it is inevitable that some taxpayers do not pay or pay less tax.On the one hand,tax non-compliance will lead to a large number of tax losses,and will pose a great threat to the country's operation,social production and people's lives;on the other hand,it will weaken the role of "internal stabilizer".As the important parts of tax collection and management,tax inspection and tax audit concerning foreign affairs play a very important role in improving the taxpayer's tax compliance and ensuring that the tax is paid in time and in full.However,because the two functions intersect in the actual work,it leads to the emergence of offside and vacancy,and reduces the efficiency.In this paper,the concept of tax audit system is put forward,and the two are incorporated into to form a unified framework of tax audit system.On the basis of making up the defects,the key problems of the frame layer are studied,and some related suggestions are put forward.This thesis consists of five chapters.The first chapter is the introduction,and mainly introduces the background and significance of the tax audit system,the domestic and foreign research literature review and tax audit system concept.The second chapter studies the theoretical basis of tax audit system,such as tax compliance,tax inspection,tax audit concerning foreign affairs and so on.The third chapter analyzes the current situation of China's tax audit system,and puts forward some existing problems.The fourth chapter studies the construction of the foreign tax audit system,and puts forward that we should learn from advantages and standardize our tax audit system.The fifth chapter puts forward solutions: on the macro level,we should follow the guiding ideology and principles;on the micro level,we need to assign the responsibility of the tax department,strengthen the professional quality of tax auditors and take other practical actions.