Research On Chifeng City Tax Audit

In order to stimulate market vitality and social creativity,the central government has made the reform of "supervision and administration" a priority.It has cancelled and delegated the items of administrative examination and approval in nine batches,and has made solid progress in streamlining administration and delegating powers,combining supervision and administration,and optimizing administrative services,tax System has also implemented a series of simple tax measures,the taxpayer involved in tax matters before approval is also changed to after the event,invisible to the work of tax collection and management hidden dangers.In recent years,there have been frequent illegal tax activities,with a large number of tax-related cases,a high amount of tax evaded,and a wide range of enterprises affected.Illegal activities have taken on a diversified,covert and high-tech development trend,it destroys the normal and orderly environment of tax collection and payment,causes the loss of national tax,and brings difficulties to the work of tax collection and management.As an important means of cracking down on tax evasion,tax evasion,fraudulent issuance of special invoices for value-added tax and other illegal and criminal activities,tax inspection is an important part of tax collection and administration,is the last barrier of tax revenue,how to give full play to the function of inspection,punish and crack down on illegal and criminal activities of tax revenue,ensure that the tax revenue of the state should be collected,maintain the normal order of collection and payment,and create a good tax revenue environment,is a tax collection and management work of a big problem.This paper summarizes the experience and achievements of tax inspection at home and abroad by means of literature research,field investigation,inductive analysis,and other relevant theories,such as government management,public management,economics,etc.,this paper studies the law of the development of the tax inspection,puts forward some innovative views on the development direction of the tax inspection in Chifeng after the reform of the local tax collection and management system,and puts forward some countermeasures for solving the problems and contradictions existing in the tax inspection in Chifeng.In the stable stage of the reform of the tax collection and management system,the development process of tax inspection is summarized,the advanced experience and practices are used for reference,the local tax inspection force is integrated,the efficiency of the inspection work is improved,and the inspection function is brought into full play,breathe new life into Chifeng's tax audit.This paper studies tax inspection in Chifeng from five aspects.First,introduce the research status of tax inspection at home and abroad.Second,introduce the concepts of tax,tax law enforcement,tax inspection and the theories of new public service,tax compliance and risk management.Third,it analyzes the problems in Chifeng tax inspection,such as non-standard law enforcement,poor performance of functions,backward methods and methods of tax inspection,and inadequate management of tax inspection personnel,summarized the inspection laws and regulations are not perfect,the inspection system is not in place,the inspection information construction is deficient,the inspection team construction is not perfect and so on.Fourth,the introduction of the United States,Germany,Beijing,Guangzhou,the characteristics of the audit methods,drawing on the advanced audit experience.Fifthly,the countermeasures are put forward in strengthening the construction of law,perfecting the construction of inspection system,improving the level of inspection service,improving the level of inspection information and strengthening the construction of inspection team.