[Abstract] tax audit tax collection system is to last a 'gateway', charged with the task of combating tax evasion, tax laws for the maintenance of dignity, to create a fair, just and harmonious tax environment, the protection of national revenues, and promoting the socialist market healthy and orderly development of the economy plays a vital role in this paper from the tax audit system of enforcement of regulations, procedures and responsibilities to start, in-depth analysis of the characteristics of the tax audit law enforcement system, hoping for industry and commerce, customs, securities regulation and other administrative regulatory the work of inspiration and help.
[Keywords] tax inspectors, law enforcement, institutional, characteristics
Good order and the rule of law and tax environment of fair competition and a market economy an important guarantee for the healthy development. The tax inspection department as against tax-related crimes, to maintain the order of taxation of force, must be strictly regulated by tax inspectors enforced to safeguard the seriousness of tax laws and tax fairness and justice, to promote economic health and orderly development.
In taxation, industrial and commercial administration, customs, the Commission, the CBRC five administrative law enforcement departments, only the tax inspection laws and regulations of substantive law and procedural law were developed, were issued, other administrative departments are the substantive law based on inspection and enforcement Procedure Act, the laws and regulations in an inside. substantive law and procedural law were developed, respectively, promulgated, substantive law is conducive to tax flexibility, it helps to maintain the stability of the Tax Procedure Act.
(B) from the main view of law enforcement at all levels and all levels of the Inland Revenue Department Tax Audit Bureau is an independent law enforcement body
According to Tax Collection and Administration Law and the provisions of the Regulations, at all levels of the Inland Revenue Department tax law enforcement body, but also the tax inspection bureau at all levels of tax law enforcement body, but have focused on the content of all levels of administrative law enforcement contents of the Inland Revenue Department include: tax registration, invoice management, tax collection, sources of tax revenue control, etc. at all levels of administrative law enforcement inspection bureau Inland Revenue Department is primarily aimed at tax examination, inspection and administrative penalty cases, although all levels of Tax Audit Bureau at all levels a department under the Inland Revenue Department, but law enforcement powers of its independence, Tax Audit Bureau at all levels can be made independently of external administrative penalties, handling administrative reconsideration, administrative litigation in which the tax audit system is different from the industrial and commercial administration, Customs, the Commission, the CBRC and other administrative law enforcement departments inspection system, a notable feature. (three from the law enforcement authority to see, the tax inspector has to adapt to their targets a wide range of administrative enforcement authority
According to Tax Collection and Administration Law and its implementing Rules and Regulations: Tax inspectors have been adjusted to the individual production units and business premises, goods storage places, railway stations, docks, airports, postal enterprises, banks and other units and obtain the relevant documents, evidence and information power, have asked the surveyed units and individuals ordered to provide information and power, had asked to be tax investigation units and individuals to provide guarantees of the power, freeze investigation units and the power of personal deposit accounts, there is seizure, attachment of the surveyed units and personal products, goods and other assets of the power, notify the exit administration to check the power of the surveyed individuals exit, there is deduct the units and individuals under investigation deposits in financial institutions, the power shall have the auction, the sale of units and individuals under investigation commodities, goods and other assets of the power, subject to the powers of the tax late fees, have to make up for tax violations taxes, fines, confiscation of illegal gains power, there will be suspected of a crime to public security organs of power.
These powers are with the tax inspector to investigate and punish tax violations, to protect tax revenues, to maintain the order of taxation, tax law to ensure compatible goals in taxation, industrial and commercial administration, customs, the Commission, the CBRC and other five in the administrative law enforcement departments, has the power to tax audit is the most widely used and only has to match with the target of law enforcement law enforcement authority in order to make the tax inspector has the authority, as 'a toothless tiger.'
(Four from the institutional perspective, the provincial bureau following the implementation of tax inspectors at all levels 'vertical leadership' to ensure the unity of the tax audit
Tax for the maintenance of the unity, consistency of enforcement, the State Administration of Taxation on tax authorities at all levels were clearly defined institutional setting: the provincial tax authorities to implement the following 'vertical leadership' of the management system. Region (city, county (district The Inland Revenue Department's institutional setting, cadre management, staffing and expenses incurred by the provincial (autonomous regions and municipalities tax vertical management at all levels of foreign tax inspection bureau is an independent law enforcement agencies, domestic institutions at all levels under the Inland Revenue Department, the implementation of 'vertical leadership' of the management system and it reflected in the Tax Audit Bureau at all levels to implement centralized management of audit work, the implementation of various tax check a channel layout, a variety of tax audit, the information, data, out of a department, the implementation of tax inspectors. ' powers 'of the vertical centralized management.
(Five from the responsibility of the configuration view, the tax inspectors' powers ','****' and 'property rights' truly vertical centralized management
Not '****' and 'property rights' guarantee, the tax inspection 'powers' vertical leadership and centralized management difficult to implement this end, in '****', the Department Audit Bureau of cadres at all levels personnel management by the provincial Department of vertical management, assessment and audit cadres of other separate assessment of tax cadres, according to the characteristics of a separate tax inspection work to develop assessment methods for assessment. inspectors to the qualifications system, qualified to undertake the inspection work. In the 'property right', in order to ensure that the tax inspector handling the case is made for the inspection law. Work from the actual needs of the tax audit, collection of the check up from the audit of income and revenue from fines put back in check by a certain percentage of funds, earmarked account management. This will ensure the audit funding for casework needs, but also to strengthen the collection of taxes enforcement cases and fines. With 'man' and 'wealth' of the guarantee, the tax inspector's 'thing' can be successfully carried out.
(Six from the application of science and technology perspective, the application of modern technology to make the tax inspection work efficiency is greatly improved
In order to meet 'to tax returns and optimization services-based, relying on computer networks, centralized collection, focusing on inspection' of the new model of tax collection needs, the State Administration of Taxation on tax audit management information system attaches great importance to the construction, issued a document requirements in the national tax system to promote 'tax audit management information system.' The system covers the case from the election, filing, planning, investigation, trial to the full implementation of the tax audit process, the system of tax inspectors by law enforcement to implement the whole process monitoring, minimize the occurrence of erroneous, and for the inspection work of the various aspects of the assessment provides an objective basis, which greatly improves the efficiency of the tax audit.
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