Problems and Countermeasures in Tax Inspection

Tax inspection is an important part of tax management and an important link to ensure the normal operation of tax laws and regulations. Giving full play to the function of tax inspection is an effective way to maintain the rigidity of tax law, coordinate economic development and ensure tax order, and it is also an effective weapon to crack down on tax-related violations. Because in recent years, the national tax inspection department has put. Promote levy through investigation, promote management through investigation and standardize law enforcement? As the focus of work, what should we build? Open, fair and just? The tax environment has played its due role.

It plays an irreplaceable role in the following aspects:

First, as a specific public function, tax inspection has effectively cracked down on tax-related violations and played an irreplaceable role in safeguarding the dignity of tax law and creating a good tax environment;

Second, through scientific selection of inspection objects, rational use of inspection manpower and material resources, and concentrated efforts on inspection of key objects, it has effectively played a role in cracking down and deterring, and created a healthy, coordinated and sustainable tax environment;

Third, through the tax inspection of taxpayers, it plays a supervisory role in other aspects of tax collection and management. However, due to various reasons, there are still some problems and difficulties in tax inspection at the grassroots level and even in the whole country, which weakens the due role of tax inspection. This paper briefly analyzes the difficulties and problems existing in the current grass-roots tax inspection work, and puts forward corresponding rectification suggestions.

First, the problems existing in the current tax inspection work

(1) It is getting more and more difficult to investigate and collect evidence. With the diversification of tax-related criminals' tax evasion methods, it is more and more difficult to investigate and collect evidence in tax inspection. For example; One is to evade taxes by means of not establishing accounts or using tickets. Small-scale individual enterprises and individual industrial and commercial households generally do not set up accounts and keep accounts according to regulations. They don't need tickets when buying goods, and they don't issue invoices when selling goods, which makes tax officials have no accounts to check and operate without a license. The second is to use two sets of accounts or make false accounts to evade taxes. A few taxpayers set up a set of accounts for those who have to issue invoices, while for those who don't need to issue invoices, they collect payment in cash, circulate and operate outside the accounts, and set up another set of accounts to hide sales income and not declare taxes. Using real accounts for internal accounting of income and distribution, using fake accounts for external tax declaration and tax inspection make it impossible for tax officials to obtain real evidence. The third is to evade taxes by means of modifying or losing evidence.

Among taxpayers in e-commerce and computer financial processing, criminals use high-tech means such as network encryption and electronic data conversion to modify accounting information to make false accounts or delete electronic data information before tax inspection, and evade taxes by modifying or losing evidence. The fourth is to evade taxes by means of undocumented or mobile trafficking. Some fixed business households do not apply for tax registration for a long time to evade taxes; Some intermediate wholesalers and agent sellers have been selling people, buying and selling, delivering goods to their homes, trading in cash and evading taxes without obtaining certificates or tickets for many years. Although the above-mentioned means of tax evasion are simple, it is particularly difficult for tax inspectors to investigate and collect evidence, which poses new challenges to their professional quality, handling ability and handling experience.

(B) the lack of inspectors, uneven quality of the team. At present, the proportion of inspectors in tax inspection bureaus at all levels in our district is not high, which is far from the 40% ratio required by the General Administration. Due to fewer inspectors and more taxpayers, the inspection force is even weaker, which is difficult to meet the needs of current tax inspection work, thus affecting the quality of tax inspection. At the same time, in order to further standardize the tax inspection work and clarify the responsibilities, authorities and inspection procedures of the inspection work, the State Administration of Taxation put forward the separation of four links: case selection, inspection, trial and execution. However, at present, there are very few inspectors in various cities in our district, and some areas even have only two or three inspectors. It is impossible to truly realize the separation of the four, and it is impossible to ensure the breadth and depth of tax inspection.

In addition to the shortage of personnel, the uneven professional level of tax inspectors is also a very prominent problem. Inspectors should fully grasp and understand enterprise accounting knowledge, accounting computerization, tax policy and legal knowledge in handling cases. And flexible use of modern means to carry out the work, such as computer-based case investigation technology and participation in inspection and investigation. However, at present, there are few tax inspectors with these conditions in our district, which directly limits the depth and final effect of the inspection work.

(C) a weak sense of cooperation. In daily work, the management department and the inspection department lack mutual discussion on work priorities and mutual feedback on information, resulting in asymmetric information transmission between the two sides. The management department failed to provide tax evasion information to taxpayers in time, and the inspection department failed to feedback rectification opinions to the collection and management department in time, resulting in a bad situation of fragmentation, and the mutual restraint and supervision mechanism failed to give full play.

(4) The punishment rate and exposure rate of tax-related cases are generally low, which affects the blow and deterrent effect on tax-related cases. Articles 63 and 64 of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection clearly stipulate that if a taxpayer evades taxes, fails to file tax returns, fails to pay or underpays the tax payable, or the withholding agent fails to pay the tax payable, the tax authorities shall order him to pay back the tax and impose a fine of more than 50% and less than five times the tax payable. However, in practice, the implementation of the above-mentioned legal provisions in various places is not uniform, and the punishment standards are not the same. In addition, due to the affordability of taxpayers and withholding agents, the punishment rate and exposure rate of tax-related cases in China are generally low. The average penalty rate of national tax inspection in 20xx is only 16, which is far from the bottom line of the fine of 50 stipulated in the tax law. This greatly reduces the influence and deterrent effect of tax inspection.

(5) There are many tax regulatory documents with poor stability. At present, in our region and even the whole country, tax policies are constantly introduced or changed every year according to actual needs, and are issued and implemented through various forms such as notices, measures and explanations. Because of the variety of these normative documents, it not only affects the mastery of the policy, but also affects the seriousness of the policy, and also brings a lot of inconvenience to the application and implementation of the policy of the inspection department.

For example, three documents, numbered [20xx] 98, numbered [20xx] 5 and numbered [20xx] 82, are all notices about the pre-tax deduction ratio of marketing expenses when personal income tax is levied on the income of insurance salesmen. The three documents respectively stipulate the proportion of marketing expenses that are allowed to be deducted before tax when collecting personal income tax on the income obtained by insurance salesmen. From 20xx to 20xx, the adjustment was made every year for three consecutive years. Although this adjustment is in line with the actual situation in our region, to some extent, this adjustment method has caused the outside world to think that the tax authorities are misleading in law enforcement, and at the same time it cannot reflect the seriousness of tax policy. In addition, at present, these tax policies and regulations are still used in the form of compilation, and many modified and invalid contents cannot be changed or deleted from the compilation, which makes it inconvenient to find and use the policy basis.

(six) there are differences in understanding and grasping policies between inspection and collection and management, which affect the inspection effect. In the specific implementation process, due to the inconsistent understanding and grasp of the policy, there have been deviations and inconsistent implementation standards. In addition, some tax determinations made by the collection and management departments, the inspection department found that the real situation of taxpayers was inconsistent with the contents of the determinations during the inspection process, and it was difficult for the inspection department to change them. For example, some enterprises meet the identification conditions of general taxpayers, and should be identified as general taxpayers according to the provisions of the Tax Administration Law of People's Republic of China (PRC). However, if the tax collection and management departments do not identify them, or continue to levy taxes on small-scale taxpayers, then the inspection departments will not be able to identify them.

(7) At present, the tax inspectors in our district can not fully adapt to computerized accounting. The rapid development of accounting computerization, on the one hand, promotes the accounting management of enterprises, on the other hand, brings many difficulties and challenges to tax inspection.

1, the audit trail is more hidden. In manual accounting, audit clues including accounting vouchers, account books and statements are all reflected in written form, and inspectors can check the authenticity, legality and accuracy of the data reflected between certificates, accounts and statements through these visible accounting data clues. However, in the computerized accounting, great changes have taken place in the generation methods of various accounting vouchers and statements, the storage methods and storage media of accounting information. The use of computers has changed the accounting information originally reflected in written form, such as original vouchers, accounting vouchers and summary tables. , to be stored on magnetic media or inside the computer, so it is difficult to visually see the traces of its processing, modification, deletion, etc., and the auditable features and clues of traditional manual accounting processing are difficult to find here.

2, put forward higher requirements for inspection technology. In the case of manual accounting, audit can be carried out according to specific conditions, such as direct investigation, reverse investigation or spot check. Review generally adopts methods such as review, check, analysis, comparison, investigation and confirmation. In the computerized accounting environment, because the audit content extends to the program, system design and development, data file and internal control of computerized system, it is necessary to use computer technology to assist statistical sampling in the audit process in order to improve the audit speed, reduce the audit cost and ensure adequate audit coverage. Use special audit software to test the system; It is very necessary to use computer-aided audit technology to deal with accounting software under various working platforms such as single machine, network and multi-user to manage tax audit. Therefore, higher requirements are put forward for inspection technology and computer knowledge and skills.

Second, the rectification countermeasures and suggestions

With the gradual deepening of tax collection and management reform, tax inspection plays an increasingly important role in tax collection and management. How to speed up the modernization of tax inspection management, further strengthen tax inspection work, promote the deepening of tax collection and management reform, and raise tax inspection to a new level, we now put forward the following rectification suggestions:

(a) enrich the team of inspectors and improve the quality of the team. With the improvement of inspection work, the inspection institutions of tax authorities at all levels need to be standardized accordingly, and the internal organs of the inspection bureau should also be established and improved. According to the "Regulations on Tax Inspection" and the requirements of State Taxation Administration of The People's Republic of China, at least independent departments such as reporting center, case selection, inspection, trial and execution should be set up, and professionals who are proficient in business, good at finding problems and know computers should be equipped to further enrich the tax inspection force, so that the proportion of tax inspectors should not be less than 40% of the total number of tax personnel. At the same time, we should take improving the quality of the tax inspection team as a major event and do a good job in team building. Through on-the-job training, expert selection, grade examination, rank evaluation and other forms, the quality of tax inspectors can be improved, so that tax inspectors can truly achieve multi-skills, thus improving the overall quality of the inspection team and fully adapting to the requirements of tax inspection under the new situation.

(two) to strengthen the rigidity of inspection and law enforcement, improve the crackdown and deterrent effect. In order to further improve the influence and deterrent effect of tax inspection, first, it is necessary to organize carefully before the inspection and prepare for the implementation of the inspection; Second, it is necessary to combine the existing inspection forces, carefully equip inspectors, and strengthen the investigation and handling of major cases; Third, eliminate resistance and increase punishment; The fourth is to publish and expose cases in a timely manner, especially the exposure of major cases. In short, tax-related criminals will pay a high price for tax-related crimes through various means to deter other taxpayers who have the intention of tax evasion and fraud. At the same time, they will establish patrol motivation, constantly improve patrol efficiency and quality, and enhance patrol deterrence.

(3) Further standardize tax policy documents and improve the stability of tax policy. In order to better reflect the seriousness and improve the stability of tax policy, scientific and complete research work should be carried out when formulating tax policy, and people from all walks of life should be invited to organize seminars, hearings and other forms to study the influence of uncertain factors on this tax policy in the future, and consider as many factors as possible that may change the policy in the future. This makes the tax policy not only operable, but also has a longer shelf life. In addition, a file search system with complete functions and simple operation should be developed, and the modified or invalid contents should be changed or deleted in time through the automatic upgrade of the system, instead of compiling tax policies and regulations, so that it is not only convenient to find files, but also convenient for tax inspectors to understand and master tax policies in time.

(D) Remodeling the knowledge structure of tax inspectors and improving the inspection level. With the wide application and popularization of computerized accounting, it is necessary to update the knowledge structure of tax inspectors in order to better carry out the inspection work under the computerized accounting environment. First, it is necessary to strengthen the training of on-the-job personnel, especially front-line inspectors' computer operation and application ability, so that the inspectors can master the basic operation skills of computers, accounting software and audit software, call the electronic account books of the inspected units to audit, and set basic parameters and maintain the audit software daily; The second is to introduce some high-level computer software talents, and train the imported computer professionals in accounting, taxation, auditing and other comprehensive knowledge, so that they can undertake the task of developing and maintaining computer audit software.

⑤ Establish? Levy, manage and check? Information transmission system. What is the purpose of tax inspection? External inspection and internal promotion? That is, in view of the problems found in the inspection, it is timely suggested that the collection and management department improve the weak links in the work and improve the quality of collection and management. It is necessary to establish a set of standardized information liaison system in time, form a pattern of mutual cooperation, mutual coordination, mutual guidance and mutual restriction, and establish a unified information transmission system, so that tax declaration materials, tax management materials and tax inspection materials can be transmitted among various departments, so as to truly connect tax inspection with all links, give full play to the efficiency of tax inspection and promote the harmonious development of tax work.

In short, there are still some aspects that are not optimistic about the current inspection work in our region. There are various difficulties and shortcomings in staffing, knowledge structure, organization and specific operation. In order to change this situation and catch up with the level of inspection work in advanced provinces and cities in the mainland, we need not only the support of superiors, but also the full efforts of our inspection cadres themselves. In the next step, we should take strengthening professional quality as the main breakthrough point, improve the inspection level through business study and practical operation, make suggestions for the successful completion of various inspection tasks, and make our due contribution to the healthy and orderly development of tax inspection in Tibet.