Research On Current Electronic Tax Inspection System

Along with the rapid development of electronic information technology,the informationalized level of enterprise production and business operation process and the accounting has been continuously improved.Many enterprises have completed their accounting,information storage,information processing procedures and methods through electronic means.Accounting computerization,on the one hand,promotes the standardization of enterprise financial work,but also makes some enterprises evade tax means and methods more hidden and difficult to be found.The traditional tax inspection mode has been facing the huge challenge.While keeping the personnel basically stable,tax authority has to face an increasing number of taxpayers.Tax authority has facing s a difficult problem how to use less manpower to achieve better inspection results.Electronic audit,as a new type of tax audit mode,has the characteristics of fast audit speed,accurate problem detection and time saving.It provides a feasible solution for tax authorities to solve the contradiction between the lack of inspectors and an improving number of audit cases.How to better carry out the electronic inspection work,so that the electronic inspection can better contribute to the overall situation of tax work,and contribute to the realization of tax modernization,has become an urgent problem to be solved in front of the tax inspection work.The paper is divided into five parts: the first part contain the paper's research background,literature review,research methods.Including the significance of the application of electronic inspection to tax inspection under the condition of "Internet + tax";a brief introduction about the research on tax inspection informatization application at home and abroad;and the research method adopted in this paper.The second part: the basic concepts and theoretical basis have been introduced.Firstly,the paper delineates the concept,basic connotation and basic functions of tax inspection.Then the concept of electronic audit,electronic audit compared with traditional audit features has been put forward;Finally,the paper explains the application of tax compliance theory,internal control theory and risk control theory in tax inspection.This part content laid the theoretical foundation for the following in-depth analysis of the causes of the problem and put forward countermeasures.The third part: taking the tax system of J city as an example,the paper analyzes the status quo,achievements and existing problems of the electronic audit work of the prefecture-level city tax inspection system.The fourth part: we can learn the enlightenment from the advanced experience of electronic audit application at home and abroad.This paper analyzes and uses for reference the experience of the application of audit informatization in developed countries and other provinces and cities in China.The fifth part: the paper put forward some optimization Suggestions and countermeasures to improve the current tax system electronic audit work mode.Based on tax compliance theory and other theories,this paper reviews the development process of electronic audit of tax system and takes J city as an empirical case to find and analyze the existing problems in electronic audit of ordinary prefecture-level cities at present.Information technology used is not enough in-depth,check link take technology is relatively drab,electronic trial failed to deepen and files archived electronically,audit report way to narrow,electronic performance and inspection work are the paper analyzes the current main problems of tax system in J city electronic inspection.Through literature analysis,case study method,the integrated use of the methods of on-the-spot investigation method,the author want to put forward the suggestions to make the current form of electronic audit work better.The paper present these suggestions,such as improving the audit legal system,establish a comprehensive tax exchange system,optimizing talent quality of E-audit,improving the level of electronic inspection equipment.