Research On The Evidence Collection Of Tax Inspection Of Jiangxi Local Taxation Administration

Tax inspection is the floorboard of the work of tax authorities according to law over the taxpayers or withholding agents and other tax related party to perform the duty of paying taxes.In all links of tax inspection,obtaining evidence is the most crucial link,in which the collection,review and judgment and the use of evidence have an extremely important role in standardizing tax inspection work,lowering the risk of tax law enforcement and promoting the legal administration of tax authorities.Guided by evidence theory,this paper employs the empirical and comparative methods and takes the Tax Audit System of Jiangxi Local Taxation Bureau as an Example to discusses the basic problems of tax inspection about the standard of evidence collection,collection method,collection channel,review judgment and fixed application,in order to promote the optimization and promotion of audit core work from the angle of academic research.The first part of the paper introduces the relevant theories of the tax inspection evidence and the evidence collection work in the current laws and regulations.The second part is a literature review at home and abroad,which expounds the domestic and foreign scholars' research in tax inspection and evidence collection.The third part is the analysis of the current situation of the evidence collection work in the investigation and prosecution of the local taxation system in Jiangxi province,by refining views,analysis of problems and causes from two aspects of positive and negative comments.This paper analyzes the causes of such problems from the aspects of forensics behavior,legal consciousness,evidence collecting system,information channel and electronic forensics.Then it discusses respectively from the seven aspects of establishment of authority,inspection system,evidence system,information sources,evidence collection methods and information construction,personnel quality and check system,and put forward suggestions on strengthening the work of tax inspection and evidence collection,in order to enable the Tax Inspection Cases-Choices play an the important role in improving the efficiency of tax inspection work,further reduce the risk of law enforcement by the tax authorities and enhance the deterrent power of the tax inspection departments in cracking down on tax related crimes.In recent years,Inspection Department of Local Taxation Bureau in Jiangxi Province has significantly raised the number of cases investigated,the investigation of major cases and the construction of information.Since the "double random one publicity” investigation mode was implemented in the whole province in 2016,the deep cooperation with the Inspection Department of National Tax Bureau and Public Security Economic Investigation Department has been researched.Some achievements havebeen made as well as some disadvantages have been exposed.In particular,during the inspection stage which is considered as the key stage,the behavior of investigation and evidence collection is not standard;the authority for obtaining evidence is insufficient;the unified standards is not provided,the electronic evidence collection is difficult and so on.The abovementioned have a great influence on the overall case,and leads to tax administrative reconsideration and litigation.According to the basic data from Jiangxi local tax inspection department,the comprehensive quality of personnel together with information equipment has become one of the factors restricting the evidence collection.We must further strengthen the personnel training and assessment,gradually promote the cross examination system in different places,dynamically manage and properly communicate with the personnel to ensure their business level and comprehensive quality.In the trend of financial computerization,Jiangxi Province Local Taxation Bureau Inspection Bureau and a software company jointly developed an electronic audit software,which was put into force in 2017 for the first time in a small city and now it is implemented in the whole province,dealing with the difficulties of collecting electronic information of checked Enterprises.In the process of obtaining and transmitting information inside and outside the Department,channels should be expanded continuously and the relevant working mechanism should be established.With the help of the Third Golden Tax project's successful on-line,the update and clean-up of the collected and administrated information provide higher quality enterprise basic information and tax related information for Taxation Inspection authorities.However,further expansion and development are required.In addition,great progresses have been made in the process of getting related tax clues from other departments.According to the requirements for deepening the reform of State Administration of Taxation,regular joint conference should be held by State Taxation Bureau and Local Taxation Bureau for inspection;In addition,Liaison Office should be arranged in Local Taxation Bureau by Public Security Economic Investigation Department,which reduces intermediate links of clues and evidence involved and improves the efficiency of cases.This essay is based on the actual situation of Jiangxi local tax inspection system,its innovation lies the empirical analysis based on the data.With the wide exploration,the defects and problems existing in the investigation and evidence collection before the tax inspection are analyzed,which makes the essay more convincing.