Research Of Problems Existed In Tax Inspection And Corresponding Optimizing Strategies Under The Reform Of Replacing Business Tax With Value-Added Tax

To replace business tax with value-added tax has become a significant part in the process of China's deepening revolution on tax system,which will exert great influence in promoting the economic development,industrial upgrade and structural tax reduction,no to mention its role in supply-side reform.With its implementation,the administrative institutions of taxation will have to embrace the new changes and challenges of the tax inspection.As an important segment of the tax administration,tax inspection will inevitably meet various new problems and challenges,which urges us to adopt more effective measures to improve and optimize the inspection,in order to allow the tax administrative institutions to better prevent the tax outflow and regulate the tax orders.Based on Dezhou State Taxation Bureau as an example,combined with the relevant data in Dezhou,this article deeply analyses such new problems as the enlargement of tax sources brought by the replacement of business tax to value-added tax,the difficulties on case selection and process of inspection,risks of enforcement etc.due to the sop histication of the policies and new problems and challenges on tax inspection caused by the new reform.It also studies the inadequacies of the inspecting institutions at the basic level in terms of their organizational structure,inspecting measures and t eam quality,which is incommensurate to the complicated situation after the reform of replacement.Through penetrating study,based on the date of Dezhou State Taxation Bureau the article displays that the reform of replacing business tax with value-added tax has brought new problems and challenges to tax inspection,together with the deficiency within the self-construction of the inspecting institutions,they will encounter great difficulties in coping with the complicated state and will have to adopt effective means to achieve self-improvement.At last,the article raises five strategies based on the analysis of the advanced foreign experiences,which are improving the legal system,optimizing the organizational mechanism,renovating the inspecting measures and enhancing the team quality.With the Dezhou Tax Bureau as an example,based on the background of the reform of replacing business tax with value-added tax,proceeding from the influence of the reform on tax inspection,the article puts forward efficac ious methods to better accommodating tax inspection to the current fiscal and tax reformation.Combined with the current status of inspecting work among the tax administrative institutions,the article also presents pertinent and effective means and explores �new ideas� of tax inspections adapting to the reform,which provides useful reference to improve tax inspection.