Research On The Working Pattern Of Tax Inspection System Under New Circumstance

In 2018,at the requests of the State Council’s institutional reform program,China merged provincial and lower local tax departments to set up new tax agencies.After the reform of the collection and management institutions,the tax inspection system fully implemented the first-level inspection system,abolished the inspection functions of local tax bureaus at and below the municipal level,and centralized the inspection force to establish a cross-regional tax inspection department with more independence,more comprehensiveness and more specificity.As China’s economy entering a new normal state and carrying out the policies of deregulation and service for the public,the State Administration of Taxation has put forward higher requirements for the newly established inspection bureau.At the same time,some illegal elements have carried out illegal and criminal activities such as cheating export tax rebates and falsely issuing special invoices for value-added tax,which have seriously affected the operation of the social tax order.Therefore,this dissertation will conduct research in the working pattern of tax inspection system and analyze the problems in existence.It will help promote standardizing market economic order and creating favorable business environment.The main contents of this dissertation are as follows:Firstly,it is clarified that tax inspection is the purpose of tax inspection department to deter,combat crime and standardize the tax environment through four links:case selection,inspection,trial and execution,in accordance with relevant laws and regulations by introducing the related concepts of tax inspection.Second,on the basis of tax compliance theory,game theory and tax equity theory,this paper explores how to further improve the tax inspection mode under the new situation.Thirdly,taking the current situation of the audit reform in T city as an example,combined with the current problems encountered in the audit and the factors affecting the operation of the audit work,this paper analyzes and finds out the next step to improve the direction of the audit work.Finally,referring to the experience of foreign auditing,combining with the actual situation of our country,this paper puts forward some countermeasures,such as improving the way of selecting cases of tax auditing,trying to establishment of tax police and tax court,speeding up the informatization construction of tax inspection,strengthen propaganda of tax law,speeding up the informationization construction of tax auditing,optimizing the allocation of tax auditing resources,etc.There are three methods adopted in this dissertation.The first is documentary method.Through sorting out and refining the research results of experts and scholars at home and abroad,extracting key information,this paper provides support for the overall structure design and the accuracy of the argument.The second is comparative study method.In this dissertation,the current situation of tax inspection all over the world is introduced to make a comparative analysis,which provides a reference and inspiration for the improvement of tax inspection in China.The third is case study method.By using the actual case analysis,the existing problems in the current tax inspection work can be more intuitively clarified.On the base of real instance,we can indicate the direction of tax inspection work.