Fuping County Tax Audit Present Situation And The Consummation Countermeasure Research

Tax inspection has the status and function of "the most important among priorities" in tax collection and management.After the reform and merger of national tax and local tax,the tax inspection function has not been substantially changed.From the practical point of view,it can still be an important hand in the national tax supervision,can effectively reduce the probability of tax evasion phenomenon.After more than 40 years of development and construction,the national economy has been substantially improved.At the same time,the problem of disharmony and mismatch between the tax inspection management mode and the economic development has been gradually exposed,especially the contradictions in the management mechanism and working mode.The traditional tax inspection system has the problems of low efficiency and complicated process,which cannot meet the needs of the fast-paced economic development and can not effectively implement the national tax supervision policies.The tax authorities in the county area are the basic link to implement the national tax law and tax collection and administration.Therefore,it is necessary to strengthen the scientific nature and implementation of tax inspection and management at the county level,improve the actual value of tax collection and supervision,and strive to create a fair and transparent national tax environment.Under the macro background of national tax reform,in Fuping county as an example,according to the Fuping county,the county economy development and the status quo,in full combing foreign developed countries in the tax inspection,on the basis of related research and good practice,careful analysis of the domestic advanced areas tax auditing model good practice and related pilot demonstration promotion case,based on the theory of public management,this paper clarifies the current status of Fuping county's tax inspection management,analyzes the problems and deficiencies in the tax inspection work in Fuping county,and then puts forward four suggestions for improving the grass-roots tax inspection work:the construction and improvement of the tax inspection legal environment,the optimization of the construction of the inspection organization,the strengthening of thecoordination and cooperation of the tax collection and management inspection,and the improvement of the construction speed of the tax inspection informatization help Fuping county to improve the quality and efficiency of the tax administration.