Research On Cross Regional Tax Inspection Law Enforcement In B City

As the last link of tax collection and management,tax inspection plays an important role in cracking down on tax violations,standardizing tax economic order and ensuring national tax revenue.It is an important means to maintain a fair tax business environment.Since the implementation of large-scale tax reduction and fee reduction,while many enterprises have enjoyed tax dividends,some criminals have taken the opportunity to cheat the state tax by using the state tax preferential policies,which has seriously damaged the tax economic order and affected tax fairness.Therefore,constantly optimizing the way of inspection law enforcement,increasing the intensity of inspection law enforcement and improving the effectiveness of inspection law enforcement are necessary measures to crack down on tax crimes and maintain national tax security.In 2018,the tax collection and administration system was reformed.The inspection bureaus of county and district tax bureaus were abolished,and cross tax regional inspection bureaus were set up,implementing the management mode of "municipal inspection Bureaus + cross regional inspection bureaus".The new inspection mode has abandoned the traditional single and scattered inspection mode,broken the regional boundaries,broke the original interest barriers,integrated the inspection resources,reshaped the inspection force,and greatly improved the quality and efficiency of the inspection.But at the same time,the implementation of cross tax regional inspection law enforcement pattern is still short,and there are still some problems that make the inspection function not give full play.Under the current situation of intelligent and hidden tax illegal cases and high incidence of gang crimes,exploring the way of optimizing cross tax regional inspection law enforcement so as to purify the tax environment,maintaining the order of taxation is necessary.This paper starts with the actual law enforcement of the cross regional inspection bureau of city B.After combing and analyzing,it is found that there are some problems in cross tax regional inspection law enforcement of city B,such as low law enforcement efficiency,inadequate resource guarantee and insufficient long-term efficiency,mainly reflected in three aspects: the low efficiency of law enforcement caused by unreasonable process setting,many resistance to law enforcement,backward law enforcement means and difficult handling and implementation,the guarantee of human,material,financial and information resources is not in place to meet the needs of work,the long-term effectiveness in improving taxpayers’ compliance and improving the quality of tax collection and management is not obvious.By applying the tax compliance theory,the new public management theory,combined with the opinions of professionals,this paper analyzes the causes of the cross tax regional inspection law enforcement problems of city B from the four aspects of law enforcement effectiveness,law enforcement resources,law enforcement positioning and law enforcement cooperation,and puts forward targeted optimization suggestions based on the advanced experience at home and abroad.That is,to improve the legal system,improve institutional construction,speed up the process of informatization,establish a cooperation mechanism and find the correct position of law enforcement,so as to further improve the cross tax regional inspection law enforcement of B city through the above five aspects,promote the quality and efficiency of cross regional tax inspection law enforcement,give full play to the mission of tax inspection to protect national tax revenue and maintain the dignity of national tax law.