In recent years, we have closely focused on the organization's income, adhered to the inspection idea of "promoting income through inspection, promoting management through inspection, and promoting governance through inspection", and adopted a combination of on-site inspection and reconciliation inspection to give full play to the tax inspection function, severely crack down on tax evasion and tax evasion, and ensure that national taxes are put into storage in full and on time. Through continuous exploration and practice, I have accumulated some experience in carrying out tax inspection work under the new situation, which has made certain contributions to governing the tax environment and rectifying the tax order.

First, innovate the inspection ideas and constantly improve the inspection system.

Under the collection and management mode of "centralized collection and key inspection based on tax declaration and quality service, relying on computer network", we should start with perfecting the system, give full play to the role of inspection in promoting collection and management, and actively explore effective inspection means under the new situation.

Actively carry out "dynamic audit": after the institutional reform of 200 1, our bureau started with perfecting the system, comprehensively analyzed the case selection by using modern statistics and daily management experience data, and adopted a dynamic case selection method combining computer and manual work, which changed the blindness and arbitrariness in the previous case selection, greatly improved the scientificity, accuracy and predictability of case selection, and effectively improved the accuracy of case selection.

Actively try out the "public inspection": in the inspection work, publicize the enterprises before the inspection and urge them to check and correct themselves. In the first half of the year, we have publicized 227 enterprises before the inspection, and the enterprises * * * paid 4.86 million yuan in taxes, which achieved the purpose of promoting management through inspection and promoting the awareness of paying taxes according to law.

Actively carry out efficiency inspection: in 2002, we should intensify inspection in view of the irregular management and large tax loopholes in real estate, bazaars, gas stations, internet cafes, decoration and housing rental industries. The main content is to check false tickets, false accounts and false declarations, and pay close attention to the quality and efficiency of the four links of tax inspection: case selection, inspection, trial and execution. It is stipulated that the success rate of case selection, the check-in rate, the penalty rate and the surcharge rate for late payment will reach 60%, 80%, 10% and 100% respectively, and the case trial section will

Implement the classified management system of tax-related reporting cases: according to the source of cases, the nature of tax evasion and the informative degree of reporting, implement A, B and C level management of tax-related reporting cases, so as to make the management of reporting cases gradually scientific and standardized.

Implement the grade inspector system: 1999 We introduced the grade inspector system into the patrol series, and determined the inspector grade through business examination and comprehensive evaluation. It is stipulated that only inspectors above the second level can serve as chief inspectors and enjoy inspection allowance and corresponding treatment. After the implementation of this system, it not only further improved the inspection system, but also strengthened the cadres' ideological consciousness of learning business, creating achievements, ensuring quantity and striving for advancement. At present, 1 0,000% of the cadres have passed the third-level auditor evaluation, 10 cadres have been rated as second-level auditors, and 3 cadres have been rated as first-level auditors.

Two, the implementation of new inspection methods, to play the role of supervision and management of inspection.

Focusing on the activities of "administering taxes according to law" carried out by the provincial bureau, the bureau has vigorously promoted the process of administering taxes according to law, with the investigation of major cases as the center, special inspections as the main line and re-inspection as the guarantee, further rectifying and standardizing the tax order, realizing the initial transformation from income-based inspection to law-enforcement inspection, and realizing the role of inspection in promoting collection and management.

1, carry out inspection of key households, and urge large tax sources to set an example in paying taxes according to law. Key enterprises and key tax sources account for a large proportion of fiscal revenue, and the implementation of their tax policies directly affects fiscal revenue. According to this feature, we list key enterprises and key tax source households as compulsory objects every year, and carry out annual inspections, with a view to making new progress on the legal track every year through inspections, setting an example in paying taxes according to law, and driving taxpayers and individuals in the region to correctly fulfill their tax obligations.

2. Carry out hot spot inspection to solve outstanding problems. With the continuous development of economy, the pace of urban construction in Fulaerji is also accelerating, and more and more units and individuals are engaged in the construction industry. However, due to the lack of a sound information exchange mechanism between the tax authorities and the Planning Commission, urban construction, real estate, planning and other units, and the lack of effective monitoring and management of construction and installation units and individuals, the tax collection and management of the construction and installation industry cannot be put in place in time, resulting in the loss of this tax to varying degrees. According to this situation, we conducted tax inspection in time. Through the inspection of 20 Jian 'an enterprises, the tax paid was 6.5438+0.9 million yuan, and the existing problems were initially found out. We classify and summarize these situations, give positive feedback and provide decision-making information for leaders. It has played a positive role in promoting the healthy development and fair competition of real estate enterprises in the whole region.

3. Carry out industry inspection to solve * * * sexual problems. Since 200 1, tax inspections have been carried out in four industries: real estate, finance, insurance and transportation. By dissecting the sparrow, the common problems of these four industries are basically solved, and these problems are transmitted in the form of "tax bulletin" in the overall situation, which plays a role in guiding tax collection and management.

4. According to the actual situation in the whole region, carry out targeted inspections. With the acceleration of economic construction and the continuous expansion of investment scale, a large number of construction enterprises and foreign construction and installation teams have gathered in the whole region. Among them, many enterprises have neither the tax management certificate for going out to operate, nor the registration and tax declaration, thus evading the tax payable. Therefore, the tax inspection of Fuwai construction unit was carried out in a targeted manner and achieved good results. Only buildings, road construction, etc. It was found that the tax payment was 6.5438+0.33 million yuan. This not only blocks the tax loopholes, promotes income, but also enables enterprises to compete on an equal footing under the condition of fair tax burden.

5. Conduct a return visit inspection to check the inspection effect. The so-called return visit inspection is to review the inspected enterprises, and its purpose is to understand the rectification of the previous inspection. Through the return visit to some enterprises, it is found that most enterprises can formulate corresponding remedial measures and implement rectification opinions according to the problems found. However, some units go their own way, repeatedly investigate and commit crimes, and the rectification only stays in words, without really paying attention to it, and implementing the rectification opinions. The tax problems committed by such enterprises again after being investigated will be dealt with strictly according to the policy. The return visit inspection found problems, tested the effect of the inspection, put an end to the lucky psychology of enterprises to a certain extent, and effectively blocked the loopholes of tax evasion.

6. Strengthen departmental cooperation to combat tax evasion. Tax inspection needs the support and cooperation of all sectors of society, especially the investigation and handling of major tax evasion and refusal cases, which needs the strong support of relevant departments. Therefore, strengthening departmental cooperation is particularly important for inspection work. In recent years, we have actively strengthened contact and cooperation with the Economic Investigation Department of the Public Security Bureau and other relevant units. Give full play to their backing role. In investigating and handling tax evasion cases, we should not fight alone, but actively provide clues to relevant departments, intervene in major cases in advance, and closely cooperate with investigation and evidence collection, so that cases can be handled promptly and accurately.

Three, take new inspection measures, give play to the income function of inspection.

Tax inspection has played an important role in plugging loopholes, cracking down on tax-related crimes, maintaining tax order, improving the level of tax collection and management, and organizing tax revenue. However, at present, due to the economic structure of various economic components and modes of operation, taxpayers are diversified, their operations are scattered and complicated, many accounts have been opened in banks, and there are a lot of cash transactions. In addition, the management is not in place, which makes it difficult for tax authorities to control tax sources and grasp the income and operation of taxpayers. At the same time, some people have no awareness of paying taxes, lack a correct understanding of paying taxes and rectifying the interests of the state and enterprises, and pay less taxes if they can; Some people, dead mice can't feel the cold, and put on an attitude of asking for money and not killing themselves, which is very difficult for the tax authorities to deal with; There are still some enterprises that have difficulties in operation and lack of funds, and it is difficult to pay off at the moment. Our annual tax revenue exceeded 100 million, but the annual task gap was more than 30 million. Part of it depends on clearing up the tax arrears, and part of it depends on the inspectors to pay back the tax.

In view of the above problems, we should take active measures to overcome the difficulty of collection and management and realize the role of inspection in organizing income. After the promulgation of the new tax collection and management law, our bureau put forward the slogan of "implementation is not in place, inspection is useless", demanding that inspection law enforcement be strengthened and inspection deterrence be exerted. We first launched a campaign to send tax laws to enterprises, especially financial and insurance enterprises, and publicized the provisions of the new tax collection and management law on assisting tax authorities to withhold and pay taxes, so that they could actively assist tax authorities to withhold and pay taxes. Secondly, through legal means, some goods and property of 1 1 unit were seized and detained successively, and a special auction of duty-free goods was held last year, with a turnover of 600,000 yuan. Tax evasion with percussion saved a lot of losses for the country, effectively deterred tax criminals, educated the people, maintained the tax order, urged other taxpayers to pay taxes according to law, and laid the foundation for organizing income. At the same time, actively promote the regional household registration management system, effectively plug the loopholes in tax collection and management, effectively control and master the tax sources, and implement regional management with full participation, so that the tax payment of taxpayers by the sub-bureau can reach the four standards of suspension, declaration, operation and tax sources, which provides effective basic data for the inspection work. In 2000 and 20001year, the annual inspection amount was more than 5 million, accounting for 5% of the tax plan.

IV. Problems and Suggestions in Inspection

1, due to the lack of sufficient understanding of the basic situation of taxpayers by randomly selected inspectors, and in order to ensure income and inspection, most of the inspection work stays on the account, and it cannot be comprehensively and objectively aimed at the business situation of the enterprise, extending to breadth and depth. Some inspectors have a strange phenomenon, that is, they can't find it completely, and there are "fish over a thousand nets, and there are fish in the nets".

2. With the reform of enterprise property right system, under the condition of market economy, private capital has penetrated into all fields of society. The relationship between the two sides has become more and more favorable and sharp. Taxpayers' means of tax evasion are becoming more and more hidden and tools are becoming more and more advanced. And our tradition and methods, traditional forensics tools, can't adapt. Coupled with the lack of effective security and departmental cooperation, it is difficult for inspection work to play a fast and changeable role in cracking down on theft and tax evasion.

3. Because the inspection work is responsible for organizing income, the inspection work often invests limited manpower in large key tax sources, and the key enterprises with large tax sources are often the evaluation units of our "double evaluation" work. The overlapping of tax task and "double evaluation" and the contradiction between service and law enforcement make us have the problem of "losing in softness and losing in breadth" in handling inspection cases, which also leads to the inability of inspection work to effectively target the weak links of tax collection and management in time. To a certain extent, the "polarization" in tax collection and management can not achieve the effect of investigation and punishment, which affects the level of tax collection and management.

4. The integrity of tax determines that tax inspection can only be a means, not an end. Therefore, the legalization of tax inspection should adapt to the legalization level of citizens, taxpayers and even the whole society. The legalization of tax inspection can be ahead of the society, but it cannot be separated. The management indicators and instructions of tax inspection can only be the dynamic response and reference of inspection work, and can never be the ultimate goal of tax inspection work. In the final analysis, tax inspection should serve the income and tax collection and management of the organization. In a market economy, indicators should be instructive, not mandatory. The indicators should be adapted to the economic development, quality of collection and management and the basis of collection and management in various regions. Only in this way can we give full play to the role of tax inspection in tax work.

In short, in the future, we will conscientiously sum up the experience and shortcomings in the previous inspection work, learn from the good practices of the Brother Bureau with an open mind, and constantly explore new ideas for inspection work. Study and understand the new trend of inspection work, and strive to push our inspection work to a new stage and level.

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