Research On The Problems And Countermeasures Of Tax Collection And Management Constitution Reform Inspection In Xing’an League Under The Background Of Tax

In March 2018,the first session of the 13 th National People’s Congress reviewed the institutional reform plan of The State Council,proposing to merge national and local tax agencies at the provincial level and below to be responsible for the collection and administration of tax and non-tax revenue in the region.As an important part of tax collection and administration,tax inspection bears legal responsibilities in cracking down on tax crimes,standardizing tax order,maintaining national tax revenue,safeguarding national economic security,improving tax law-abiding level,and protecting taxpayers’ rights and interests.The tax inspection work at a new starting point faces both challenges and opportunities.Against the backdrop of high-quality development of China’s economy,the high attention paid by the State Council to tax work,the reform of "streamlining management and serving the people",and the "mass entrepreneurship and innovation",new industries and formats have emerged one after another.Therefore,the foundation,pillar,and guarantee of taxation in national governance are more prominent.On the other hand,some lawbreakers,out of their own interests,have taken measures such as evading and defrauding taxes,which has brought losses to the state finance and seriously threatened the stable operation of the Socialist market economy.Therefore,the tax authorities need to take strong measures to crack down on illegal and criminal activities and maintain a good business environment.From the internal situation,although the inspection institutions and personnel have been basically adjusted,the tasks of the inspection work are becoming increasingly heavy,and it is necessary to further strengthen the capabilities in terms of strength,system,knowledge,ability,and level.Therefore,this paper aims to explore the tax inspection problems faced by Xing’an League in the context of institutional reform,especially as one of the important tax source cities in Inner Mongolia,which has certain reference significance for improving the tax collection and management ability of the tax department.This article is based on the theories of tax governance by law,tax compliance,and tax risk management.It first introduces the current situation of the Xing’an League Tax Inspection Bureau,mainly grasping the main work characteristics of the Xing’an League Tax Inspection Bureau from five aspects: organizational construction,mechanism development,information construction,human resource management,and personnel capabilities,laying the foundation for in-depth analysis of the problems in Xing’an League tax inspection.Taking the above five aspects as the starting point,and using methods such as questionnaire survey and case analysis,this study explores the problems of unclear division of responsibilities and unclear collaboration mechanisms among various departments in tax inspection in Xing’an League,unsatisfactory results in investigating tax inspection cases,weak foundation in information construction,difficulty in practical application,insufficient human resource guarantee for tax inspection cadres,and weak professional literacy of tax inspection cadres.At the same time,through literature research,on-site visits,and other methods,drawing on advanced experience in tax inspection construction at home and abroad,the reasons for unclear division of responsibilities and departmental cooperation systems,complex law enforcement environment risks that are difficult to prevent and control,slow transformation process of "big data" tax inspection mode,insufficient human resource guarantee for tax inspection cadres,and low professional literacy of tax inspection cadres were identified through analysis.Finally,Europe proposes solutions and suggestions for the problems identified above,including exploring innovation,ensuring the full play of tax inspection functions,adapting to local conditions,expanding law enforcement risk prevention and control measures,scientific planning,improving the applicability of information technology construction,multi-pronged approach,strengthening the protection of tax inspection talents,emphasizing development,and improving the professional literacy of tax inspection cadres.