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Research on the Auditing of Local Taxation Bureau in Shijiazhuang

Author: BaiBing
Tutor: ChengXinXuan
School: Hebei University
Course: Public Administration
Keywords: Local taxation auditing Management innovation Informationization
CLC: F812.42
Type: Master's thesis
Year: 2010
Downloads: 50
Quote: 0
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Abstract


As the reform of tax collection is being deepened and the collection mode is gradually following the international practices, the taxation auditing will be constantly strengthened so as to maintain the taxation order and ensure the stable and sustainable increase of financial revenue in China. However, as the Auditing Bureau of Shijiazhuang Local Taxation Bureau is developing itself, there arise a series of problems, such as the high age structure of the inspectors, disconnection of taxation collection and auditing, low working efficiency, lack of incentives for inspectors and the incompetent auditing software. It is an urgent task for the taxation departments at all levels to resolve these problems so as to implement scientific taxation auditing management.This paper begins with the connotation of taxation auditing and then discusses the reforming achievements since the founding of the auditing bureau, as well as the problems and their causes. Finally, based on the regime and successful experiences in taxation auditing in western developed countries, it proposes some suggestions to improve the taxation auditing management in Shijiazhuang City, including establishing new auditing concept to update guiding principles, focusing on quality and efficiency improvement so as to innovate the auditing system and regime, and relying on scientific means to strengthen management to achieve the innovation in both technologies and management. The above measures will effectively help the taxation auditing to promote taxation collection and management.

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CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax
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