The Research On The Problems And Countermeasures Of Hainan Province Tax Inspection

Tax revenue is the main source of national financial revenue.Tax inspection is the last line of defense for tax revenue.It bears the important responsibility of cracking down on tax violations and crimes and maintaining market order.Tax inspection in China started relatively late.With the rapid development of China's economy,the importance of tax inspection has become more and more prominent.Tax authorities around the country have begun to explore the establishment of tax inspection suitable for local characteristics.Hainan's former National tax Bureau and Local tax Bureau have already realized the provincial tax inspection,ranking first in the national reform and innovation efforts,compared with other provinces,cities and counties within the tax inspection is different,because of its forward-looking and unity,in the period of local tax consolidation,the merger is relatively smooth.It is of great significance to study and analyze Hainan's tax inspection at the time point when the national provincial tax inspection breaks down and then stands up.This paper consists of five parts.The first part is a brief introduction to the development of tax inspection in China,and lists the current research status of the tax inspection both here and abroad.The second part briefly reviews the former National Tax Inspection and the former Local Tax Inspection in Hainan,and focuses on the analysis of the current situation of Hainan Tax Inspection and the work flow of Hainan Tax Inspection.The third part summarizes the problems existing in Hainan Tax Inspection,such as the insufficient ability of the inspectors,ideological fluctuation of the team,serious problem of secondment,poor connection of inspection process,inadequate tax laws and policies to meet actual needs,the incomplete cooperation between the Tax Collection and Administration Bureau and the Tax Inspection Bureau,and the incomplete pattern of tax co-governance,and analyzes these problems.The forth part discusses the excellent tax inspection experience of the United States,Germany and Japan.The fifth part puts forward opinions and suggestions on the problems existing in Hainan tax inspection,such as optimizing the allocation of talent resources,strengthening humanistic care and system supervision,improving the legal environment of The Tax Inspection,exploring and optimizing the tax inspection process,clarifying the orientation of The Tax Inspection function,building a platform for cooperation between the Tax Collection and Administration Bureau and the Tax Inspection Bureau,establishing a multi-party cooperation mechanism.Finally,the last part summarizes the full text and puts forward the shortcomings.