Research On Improving The Quality And Efficiency Of Tax Inspection At The Basic Level

Tax inspection plays an active part in stopping tax evasion and increasing tax,maintaining national tax benefit,and improving tax compliance degree so as to create a fair tax environment.The “Deepening reform in the project of national and local tax collection and management system” passed in 2015 change the ways of taxation.It puts forward deepening reform of tax inspection,and strengthening the investigation and punishment of tax-related crimes.Therefore the reform of tax inspection will be an important part in the reform of tax collection and management system in the future.Because 80% of tax inspection departments come from the basic level,the focus of deepening reform of tax inspection is the basic level.The final goal of deepening reform of tax inspection is to improve the quality and efficiency of inspection,which includes promoting both inspection quality and efficiency.Compared with the study on inspection efficiency and effectiveness,less direct research are conducted on the quality and efficiency of inspection in theory.However,searching for ways to increase the quality and efficiency of inspection becomes popular in practice,especially in the national and local tax system.All kinds of measures can be read on various newspapers.Meanwhile,improving the quality and efficiency of inspection has become the core objective of the tax inspection department at the basic level.From the perspective of the tax inspection department at the basic level,I take the tax inspection department,State Taxation Bureau of Z County as a research target,and apply my practical work and work experience in the paper.I analyze the current situation and causes of the quality and efficiency of inspection in the tax department at the basic level by adopting the methods of literature analysis,systematic approach,process research and the Data analysis.Making use of the balance of power by the right theory,process re-engineering,project management theory,risk management theory and incentive theory,I try to seek the solutions to improving the quality and efficiency of inspection in the tax department at the basic level.This paper is divided into five parts.The first part,Introduction states the background and meaning of the topic,the review research at home and abroad,and the train of thought and methods adopted in the research,as well as the existing innovation and its shortcomings.Based on defining the quality and efficiency of inspection,the second part analyzes the main causes of affecting the quality and efficiency of inspection and sort out the key index adoptedin the evaluation system and assessment of the tax department at the basic level.The third part introduces the basic situation of the inspection department of State Tax Bureau in Z County and analyzes the ways to improve the quality and efficiency of inspection and its performance in the past five years.The fourth part does a research on the causes of affecting the improvement of the quality and efficiency of inspection in this department,including the legal policies,the internal management,the human resource and the non-standard law enforcement.On the basis of taking the tax inspection mechanism in other countries as references,the fifth part puts forward the solutions to the quality and efficiency of inspection of the inspection department at the basic level which includes four parts:First,strengthen building the tax inspection under the rule of law,including upgrading legislation of tax inspection,regulating normative documents for taxation and improving the current documents.Second,enhance the internal management level by taking the measures to reduce institutions levels,strengthen the internal and external supervision,reengineer process,and optimize the methods of performance evaluation and index.Third,build the long-term development mechanism for the tax inspection staff.Fourth,strengthen the coordination and sharing with other departments.The reduce institutions levels is to build a flat and professional inspection organization by reengineering the organizational structure.On the basis of four parts,process reengineering takes the risk management as guidance and relies on the three periods of Golden Tax system so as to reengineer and refine the working process by sorting out the existing risk points,implanting the risk warning,correcting and avoiding risks,which may achieve the controlling supervision in law enforcement.