Studies Of Shenyang Tax Inspection Work At The Grass-roots Level

Tax inspection is a most important step of tax collection and management.Tax Departments supervise and inspect taxpayer's tax affairs represent the nation according to law.Tax inspection's bases are all kinds of effectual tax laws and regulations.The Grass-roots Tax Departments refer to the Tax Departments which under the municipal level.The work includes:the implementation of tax laws and regulations,taxpayers' production and operation activities' legality,tax illegal acts and tax overdue situations.The basic task of the tax inspection is to investigate and deal with tax violations in accordance with the national tax laws and regulations,so as to safeguard tax revenue,safeguard taxation order,promote tax payment according to law and ensure tax implementation according to law.The process of tax inspection includes four aspects:choosing cases,examining,hearing and executing,closely interlinked and inseparable.Based on the current situation of the basic tax inspection work in Shenyang and the actual work of its own,this paper uses literature analysis and case study to summarize and analyze the four problems in the basic tax inspection work of Shenyang,including:low efficiency,investigation and punishment is not enough,the formal report of the trial,the tax rate of low storage.The causes of these problems including:information communication between departments is not smooth;informationization degree of inspecting method is low;personnel capacity levels are inadequate;system is imperfect;regulation is not in place.Regarding the issue above,putting forward the countermeasures to solve the problem which include:strengthen education and training;establish and improve the inspection system;improve the departmental cooperation system;increase work efficiency;strengthen internal control and other related supporting measures.Provides reference value to safeguard national tax revenue and maintain economic order.