Research On Problems And Countermeasures Of Grassroots Tax Inspection

Food is the first necessity of the people,tax is the foundation of the country.During the 40-year reform and opening-up,as the core revenue channel of national finance,tax provides financial support for national activities and plays a key role in macroeconomic regulation and social economy,and its status is constantly consolidated and strengthened.An explanation of the institutional reform plan of the state council pointed out “The national tax and local tax collection and management units at the provincial level and below were merged,and the merged institutions were responsible for the collection and management of various taxes and non-tax incomes of the former administrative units,thus forming a new leadership and management mechanism with the state administration of taxation as the main body and the provincial administrative units as the supplement.” Tax revenue is the bridge and link that connects national macroscopic and microscopic economy,it means a lot.Although the tax management mechanism has been reformed,the role of tax inspection has not been weakened.It is still the "last line of defense" for tax collection and management,which can effectively prevent taxpayers from evading taxes.At present,our country implemented the tax inspection management mode and the development of social economy has not fully synchronized,and there is still great room for improvement in the management mechanism,responsibilities and working methods.In particular,with the successive implementation of "replacing business tax with value-added tax" and real estate tax legislation policies,the current tax inspection system is increasingly disjointed from economic development and social needs,which is not conducive to the effective implementation of tax collection and management in China.Therefore,it is extremely urgent to carry out the reform of the tax inspection mechanism.It is necessary to seize the transition period of the current administrative function transformation of the Chinese government,step on the express train of the new round of fiscal and taxation system reform,and establish a new system that is advanced,comprehensive and efficient and plays an active role in promoting the development of the socialist market economy with Chinese characteristics.The tax inspection work at the grass-roots level still exists many issues,such as the polarization of age structure,the imbalance of human resources,the lack of professional talent scarcity,law enforcement and standardization and so on.Law enforcement and the lack of rigid and information technology application is also not in place.These have affected to a great extent the function of tax inspection to crack down on tax-related illegal ACTS.Strengthening the management of tax inspection at the grass-roots level is of great significance to improving the quality and efficiency of the whole tax inspection work and to creating a fair and just tax environment.This paper was closely related to the new situation of the current collection and administration system reform in our country.It's combining with S city economic development environment.On the basic of summarizing the international advanced management experience and “the domestic big check” tax inspection management way and special reform pilot experience,Systematically and comprehensively sort out the current situation and deficiencies of tax inspection at the grassroots,and take public management theory as the guidance to deeply analyze the causes of problems in tax inspection at the grassroots.From their own work in the tax reality,they put forward the five suggestions: to further establish and improve the tax inspection judicial guarantee system,strengthening the construction of tax inspection organization;to further improve the overall quality and professional competence of tax inspection personnel,enrich and perfect the internal control management of tax inspection system;to accelerate the scientific and information construction of tax inspection,and it is of practical significance and practical value to improve the management of grassroots tax inspection represented by S city.