A Case Study Of Tax Investigation Case Of "Zinc Industry Company" In Ya'an City Internal Revenue Service

In recent years,China has clearly proposed the general goal of advancing the country's governance system and the modernization of its governance capacity.Tax inspection,as the last line of defense in tax collection and administration,has played a positive and significant role in safeguarding state revenue,cracking down tax-related violations and promoting tax payment according to law effect.As one of the pilot units of "centralized intensive" inspection in Sichuan Province,based on the existing inspection system and mechanism,Ya'an's State Administration of Taxation,according to the State Administration of Taxation,promoted the first-level inspection and the State Administration of Taxation of Sichuan Province,Five Centralized "Guiding Opinions" and "Opinions on Promoting Intensive and Intensive Inspection(Trial Implementation)",on the basis of full investigation and demonstration,the Company carefully studied and formulated its work plan and formulated and promulgated the "Proposal of Promoting Centralized and intensive inspection of the implementation of the notice " on the audit of the organizational structure and functions of Ya'an City,made further clear,has been in Ya'an City tax system to form a centralized and intensive inspection system.Against this background,this paper takes "Zinc Industry Company" as an example.Through the application of case-based tax auditing,I hope it can be used as a reference for future research.In this study,the author first based on the relevant research background,purpose and significance of tax auditing at home and abroad for a general overview of the relevant theories.On the basis of this,we can understand the status quo of tax constitutional reform through literature review,on-the-spot investigation and logical deduction.Through case analysis,we put forward the prospect and enlightenment on the reform of tax inspection system,and seek new space for development and discovery You can explore the regularity of things.This chapter is divided into eight parts: The first chapter introduces the domestic and foreign research status,methods,research theory;The second chapter expounds the environment of Ya'an tax inspection and the typical case of "Zinc Company";The third chapter " Company " tax audit case description;Chapter IV,Chapter V,Chapter VI introduced the " Zinc Industry Company " tax audit case of " separation thoroughly ","implementation of fine " and " uniform standards ";Chapter VII case Zinc Industry Company's research enlightenment,the study found that separation is a breakthrough of centralized and intensive inspection,the implementation of fine is the focus of intensive and intensive inspection,the standard unity is the key point of centralized inspection;Chapter VIII of the Ya'an IRS "Zinc Industry Company " tax audit summary and the prospect of tax inspections in Ya'an City.Through the study,this paper points out the three problems of tax inspection,such as the difficulty of separation,the implementation of the law and the difference of law enforcement before the system reform.A detailed analysis of the tax audit of the Zinc Company shows that a tax authority should implement what kind of tax The inspection system should be determined according to the scope of the jurisdiction of the tax authorities at all levels,the degree of distribution of tax sources,the structure of the tax sources,the application of computer information technology,etc.,and can not be generalized.With the gradual course of tax administration reform in Ya'an,The modernization of tax inspection and tax awareness of citizens to enhance the implementation of a system of inspection is the Ya'an City IRS tax inspection mode the inevitable choice and direction.