Problems And Countermeasures In Cross Regional Inspection Of Y City's Tax System

In the reform of the national tax and local tax collection and management system in2018,the national and local tax agencies at the provincial and subnational levels were merged.At the same time,the county(city,district)tax bureau audit bureaus were abolished,and 729 cross-region audit bureaus were established,marking a cross-region audit Work has been rolled out across the country's tax system.The emergence of cross-regional audits is a necessary measure for the tax system to crack down on the weakening of law enforcement rigidity and eliminate local administrative interference.It is a powerful means to combat tax-related illegal activities and deter tax-related illegal activities.It is important magic weapon to maintain market economic order and prevent the loss of national taxes.However,in the past more than a year since the cross-regional audit work was carried out,problems such as unclear division of responsibilities,weak legal system construction,backward auditing methods,poor internal and external coordination,weak human resources,and misplaced performance evaluation have been found in practice.Restricted the efficiency of cross-region audits and affected the good image of tax audits.After defining the core concepts of tax audits and cross-regional audits,this article explains the background and exploration of cross-regional audits based on theories of governing taxes according to law,tax compliance,and administrative efficiency,explain the background and exploration of cross-regional audit work,taking the cross-regional audit work of Y city's tax system as a sample,and using methods such as investigation,comparative analysis,participation observation,and field visits,etc.The detailed situation of the cross-regional inspection of the tax system of city Y was summarized from three aspects: current status,existing problems,and cause analysis.Drawing on the experience of cross-regional audits in Chongqing,Guangxi,and the United States and Japan,five countermeasures were proposed to improve the level of cross-regional audits in Y City's tax system.This study focuses on the current times,closely follows the needs of reform,adheres to a rigorous and meticulous research process,strives to find thorough problems,profound cause analysis,and practical countermeasures and suggestions,and provides a choice for the domestic taxation departments in various regions to conduct cross-regional inspections.