Research On Strengthening Tax Audit Management In Baoding

Tax inspection is a law enforcement activity carried out by tax authorities in accordance with existing laws and regulations,which supervises and inspects the tax payment or withholding of taxpayers and withholding agents.As we all know,taxation is the main source of national income,and it plays an irreplaceable positive role in both national construction and ensuring social development and improving people's livelihood.Throughout the world,in order to ensure the normal exertion of tax functions,many countries are actively exploring new tax collection and management modes,paying more attention to tax inspection,and at the same time making efforts to do a good job in tax service so as to improve taxpayers' tax consciousness,compliance and satisfaction,thereby standardizing economic order and promoting economic development.With the reform of tax collection and management system in China,tax inspection plays an increasingly important role in the whole tax collection and management system.On July 5,2018,Baoding Taxation Bureau of the State Administration of Taxation was officially listed.Since then,Baoding's tax system has taken the opportunity of deepening the reform of national tax and local tax collection and management system,and gradually built a new type of inspection system.The role of inspection "sword" is more obvious.After the merger of Baoding National Tax Inspection Bureau,the management system is smoother,the fist is tighter,and the inspection force is stronger.At the same time,the county-level tax inspection bureau was abolished and the inter-regional inspection bureau was established.The new inspection system not only integrates all resources,but also improves the management level of the inspection bureau,which ensures the independence of law enforcement to a great extent and improves the deterrent power of inspection.After that,Baoding Taxation Bureau has made good achievements in tax collection management,but it also encountered many problems in the process of reform,which still needs further improvement.The first part of this paper mainly introduces the background and significance of thetopic selection,and expounds the related concepts and research status at home and abroad,and introduces the research contents,methods and innovations.The second part introduces the present situation of inspection management of Baoding Taxation Bureau through investigation.The third part,through investigation and interview,and combined with the author's own work,puts forward the problems existing in the inspection management of Baoding tax bureau,including unreasonable staffing and uneven distribution of tasks among inspection bureaus;Slow progress in clearing up accumulated cases;The cooperation mechanism with district and county tax bureaus is imperfect;Law enforcement risks are greater;The investigation work is under great pressure.The fourth part analyzes the causes of the problems with theoretical knowledge,mainly including the backward construction of the inspection team;Lack of effective law enforcement risk prevention measures;The investigation system is imperfect;Insufficient inspection and law enforcement authority.Finally,by drawing lessons from domestic advanced provinces and foreign tax inspection experiences such as America,Germany and Japan,this paper puts forward some suggestions to solve the current tax inspection problems in Baoding,hoping to further improve the efficiency of tax inspection in Baoding on the existing basis.The Fourth Plenary Session of the 19 th CPC Central Committee pointed out that it is necessary to uphold and improve the socialist legal system with Chinese characteristics and improve the Party's ability to govern the country according to law.Governing the country according to law is embodied in administering taxes according to law,and inspection according to law is the objective requirement of administering taxes according to law.Based on reality,this paper not only provides experience for tax inspection management,but also helps to create a fair tax order and a good business environment.