Research On Optimization Of Tax Inspection Management In Pingtan Comprehensive Experimental Zone

On March 17,2018,the first Session of the 13 th National People’s Congress deliberated and approved the Institutional reform plan of The State Council,which made an important decision on the reform of the national and local tax collection and administration system,merging national and local tax agencies at and below the provincial level.Since the tax collection and administration system reform,the tax authority basic audit institution and the inspectors scaling in place,the work is carried out steadily,but along with the system reform of tax collection and administration gradually,some of the tax inspection management also highlights,subsequently system,ability,strength,level,knowledge and other aspects are yet to be further strengthened.Under the guidance of the theories of public policy implementation and government performance management,this paper conducts research mainly by means of interview,questionnaire survey and other methods,expounds the current situation of tax inspection management in Pingtan Comprehensive Experimental Zone after the reform of the tax collection and administration system,describes in detail the weakening of inspection functions under the new situation,the failure to completely straighten out the relationship between functions and duties,the lack of rigidity in tax law enforcement,the slow construction of legalization of inspection,the imperfect incentive system,the lack of initiative in work,the weak inspection force,the limited strength in cracking down on tax-related illegal acts,the inadequate application of intelligent inspection means,the need to improve the quality and efficiency of work and other issues,and further analyzes the reasons for the above problems.At the same time,it is necessary to actively explore more pertinent and effective tax inspection countermeasures in light of the actual situation,and put forward specific countermeasures in such aspects as strengthening the administrative functions of tax inspection,improving the legal system for tax inspection,cultivating high-quality tax inspection teams,establishing an incentive mechanism for tax inspection,and improving the informatization level of tax inspection,which are conducive to deepening the reform of tax inspection system,maintaining the tax order and promoting economic development.