Study On The Optimization Of Tax Inspection Under The New Collection And Management System

As an important part of the tax system,tax inspection should supplement each other with the collection and management system,plug up loopholes in tax collection,save the key function of national tax loss,but over the years has been used to supplement the collection and management system,compared with the collection and management system,tax inspection income is very low,so the inspection work has not received enough attention.Under the environment of tax reduction and fee reduction and reduction of corporate tax burden,the role of tax inspection in cracking down on illegal crimes and sharing tax revenue burden is becoming more and more prominent.The new tax collection and management system reform realizes the amalgamation of tax authorities,which puts forward higher requirements to the tax system,and also provides an opportunity for the reform of the tax inspection system.In order to better adapt to the new collection and management system reform,we must change the traditional inspection mode,explore the optimization scheme of the inspection work,and give full play to the inspection function more efficiently.In order to explore the direction of the tax inspection optimization,this paper choose Tianjin as the study object,a tax audit as one of the municipalities directly under the central government,Tianjin economic aggregate,industrial structure,or tax revenue has certain representativeness,and Tianjin set up a tax audit history long,all kinds of case inspection experience,auditing system mature smoothly,Therefore,to study the problems of tax inspection in the reform of tax collection and management system in Tianjin has reference value for optimizing tax inspection work in other regions.Based on the theory of tax risk management,tax compliance theory,new public management theory,tax game theory as the instruction,the author’s work experience,by means of questionnaire,interview and case analysis,this article describes the collection and administration system reform after the tax inspection work situation in Tianjin,Described in detail in the collection and management system reform under the background of limited audit function display,inspection of law enforcement insufficient rigidity weakening,audit team construction,auditing collaboration become a mere formality,single auditing means backward and so on,and on the relevant problem reason,law enforcement environment complex,lack of legal support,cultivating system lag,collaboration effect is limited,intelligent level is not high for further analysis.At the same time,it puts forward some suggestions,such as optimizing the inspection function,improving the law enforcement environment,building a professional team,strengthening the cooperation mechanism and enhancing the intelligence level,so as to keep pace with The Times.