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To Improve The Quality And Efficiency Of The State Tax Inspection In Qinhuangdao Study

Posted on:2018-11-24Degree:MasterType:Thesis
Country:ChinaCandidate:T XinFull Text:PDF
GTID:2429330566460290Subject:Public Administration
Abstract/Summary:PDF Full Text Request
Tax inspection department is relatively independent unit of tax collection and administration system,its action is illegal tax act,and use the deterrent effect of tax-related actions to improve the taxpayer's tax compliance and tax audit is to maintain national tax right is the most powerful line of defense,so its quality,and the effect of the high and low to a large extent affect the mass transfer efficiency of tax collection and administration in our country.In recent years,our country's audit work has made some achievements,but in the aspect of tax inspection performance evaluation on the quality and efficiency of appraisal index considering poor,one-sided pursuit of mending income tax inspection bureau and ignore the audit quality and efficiency of the phenomenon is widespread.In the construction of legal system,the limitations of tax inspection power restrict the inspection.In the system,the complexity and uncertainty of the details of the inspection work restrict the inspection efficiency and increase the law enforcement risk.In the technology,the information sharing and application of the Internet big data of all functional organs are still in the development stage;In personnel management,the appraisal system of seniority and lack of incentive limits the enterprise and motivation of inspectors.These factors have contributed to the fact that the tax inspection work has not been effective.Therefore,how to make the tax inspection work safe and effective and play its proper function is the most urgent problem for tax workers nowadays.This article from the perspective of a grass-roots tax inspection worker,according to the present situation of China's tax auditing quality,and the effect to Qinhuangdao department as an example,the state administration of taxation bureau used the methods such as literature analysis,comparative analysis on the influencing factors of tax inspection quality,and the effect is analyzed,to improve the quality,and the effect of the tax inspection method has carried on the research and exploration,and put forward including building to improve quality,and the effect of the legal system,building effective tax inspection system and so on four Suggestions.
Keywords/Search Tags:tax inspection, inspection quality, inspection efficiency, system, methods
PDF Full Text Request
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