The Research On Improvement Of The Tax Inspection Of The State Tax Bureau Of Xiangtan City

Tax inspection,as tax "last line of defense",in the fight against tax illegal crime,curbing tax loss and ensure the stability of national financial fund plays an important role.Along with the rapid economic development of our national economy and the deepening of the political reform,tax auditing environment increasingly complex,increasingly difficult task facing the traditional ideas and methods of the tax inspection appear stretched in its role in the new situation,the innovation is imperative in the idea and method of tax inspection.Taking XiangTan city the irs tax auditing practice as the breakthrough point,comprehensively analyzed the problems and reasons existing in the current xiangtan irs tax auditing,to tax inspection,inspection,trial and execution of four links used as the main line,to carry out specific analysis on the problems existing in the every link.Analysis,xiangtan irs tax inspection at present used low quality,audit implementation is not standard,audit trial results not significant and the problems such as incomplete execution phase.In view of the present problems of xiangtan irs tax auditing,the author from the tax inspection mode,the source of information,analysis,and structure of personnel quality,etc.,gives a detailed analysis of the above problems,and the integrated use of the basic theories of risk-oriented audit approach,for tax audit of each process is optimized and improved.Finally in Shaoshan rural commercial bank 2013 income tax,for example,a tax audit for the application of risk-oriented audit approach in the tax inspection has carried on the detailed elaboration,from the found that the effect of implementation of risk-oriented audit approach standardizes the tax inspection operation process,optimizing the allocation of resources,reduce the tax inspection law enforcement of tax inspection risk,thus harmonizing the relationship between the two sides of the taxpayers and publicans,also significantly improved the level of business tax inspection staff.Purpose of this article is in accordance with the basic theories of risk-oriented audit method system,optimize the current problems in tax inspection and improvement,in order to improve the efficiency of tax inspection work,to ensure that the national tax revenue Treasury timely and adequately.