Study On The Optimization Of Tax Inspection Function In Xilingol League

Tax inspection,as an important part of the national tax work,is the last part of the tax collection and management.It is also an important means to ensure the steady growth of the tax revenue and guarantee of a well-organized tax order.In practical work,tax inspection has four functions,such as punishment and crackdown function,organization income function,warning education function,and so on.The effective performance of these functions is related to the operation effectiveness and legal dignity of the national tax revenue.Based on the study of the theory of tax inspection and the actual situation of tax inspection in Xilingol League,this paper analyses the problems existing in the four functions of tax inspection in this area,such as the lack of the function of punishment and striking,the inefficiency of the function of organizational income,the insufficient emphasis on the function of warning education,and the ineffectiveness of the function of inspection and management.The causes of the problem lie in five aspects:the unscientific establishment of inspection institutions;the inaccurate positioning of tax inspection functions;the unreasonable allocation of inspectors;the lack of advanced inspection methods and technical means;and the lack of communication and cooperation among departments.As for the root reasons that cause the problems,here are five suggestions for optimizing tax inspection functions in Xilingol League combined with the relevant experience of developed countries.First,establish an vertical management audit system.Second,transfer the revenue-based audit function orientation.Third,optimize the allocation of audit personnel in talent selection and training.Fourth,explore inspection methods and improve inspection efficiency by using technical means.Fifth,improve the system of communication and information sharing between departments.