Research On Improvement Of Efficiency Of Tax Audit Law Enforcement Supervision Of Guangzhou No.S Tax Inspection Bureau

Tax is an important tool for the state to regulate the economy,and the tax authorities bear the responsibility of "collecting money for the country and collecting taxes for the people".Tax inspection is the last line of defense for tax management and the final barrier to ensure tax security.It is the most powerful means to severely crack down on various tax crimes such as "evasion,fraud and resistance".Under the background that the 19th National Congress of the Communist Party of China further requires "comprehensively governing the country according to law,exercising power according to law and jointly promoting administration according to law",strengthening the supervision of tax audit law enforcement is not only a requirement of the times,but also determined by the basic spirit of the rule of law theory and its own characteristics.Since its establishment in September 2018,Guangzhou No.S Tax Inspection Bureau has made certain achievements in tax inspection,law enforcement and supervision,but in general,there are still some problems in the effective performance.Focusing on the core issue of the efficiency of tax audit law enforcement supervision,this research adopts case study,questionnaire survey and in-depth interview methods,and based on the administrative supervision theory,collaborative governance theory and performance theory,studies the current situation of the efficiency of tax audit law enforcement supervision of Guangzhou No.S Tax Inspection Bureau from the three dimensions of "ability,effect and benefit",and diagnoses the existing problems.This paper analyzes the reasons from the aspects of "supervision subject,supervision object and supervision operation mechanism",and finally puts forward three countermeasures to improve the efficiency of tax audit law enforcement supervision of Guangzhou No.S Tax Inspection Bureau:establishing internal and external co governance,cultivating the concept of law enforcement supervision,and improving the construction of law enforcement supervision mechanism.