| With the adoption of the State Council’s organizational reform plan,the national tax system at and below the provincial level has been consolidated,directly under the dual management system of the State Administration of Taxation and local governments.After the merger,tax inspection,as the "last gateway" of tax collection and management,still bears the important responsibility of preventing taxpayers from evading their tax obligations.In order to give better play to the inspection function and establish a more efficient and perfect tax inspection management system,the State Administration of Taxation has implemented the cross regional inspection mode nationwide,and Yichun Taxation Bureau’s cross regional inspection bureau has also been established under this background.This paper,by means of literature research,comparative reference and investigation,on the basis of clarifying the relevant concepts of cross regional tax inspection,combined with the basic theories of tax compliance,tax efficiency,tax risk management,etc.,and taking the actual work of cross regional inspection in Yichun City as a reference,summarizes the inspection difficulties existing in the current cross regional inspection work in China,which are mainly reflected in the imperfect work process of each link of the inspection,unreasonable allocation of institutions and personnel In terms of the lack of close cooperation with internal and external departments and the risk of inspection and law enforcement,through in-depth study of the causes of the dilemma,the analysis points out that the laws and regulations of the inspection work are not perfect,the relationship with the collection and management departments and external departments is not straightened out,the tax legislation is not sufficient,the law enforcement standards are not unified,and on this basis,the excellent tax inspection experience at home and abroad is used for reference,combined with the characteristics of Yichun’s trans regional inspection bureau,Put forward targeted countermeasures and suggestions such as improving tax inspection laws and regulations,improving inspection work links,improving cross regional inspection institutions and staffing,and defining tax inspection functions,highlighting the characteristics of cross regional inspection,and improving the efficiency of cross regional inspection. |
