Problems of China s Tax Inspection and Countermeasures;

Tax inspection, as a technical course, demands students to master relevant theoretical knowledge and technical methods and makes independent decisions and policies.

Design and Realization of the Tax Check Management System;

In this paper, after analyzing a tax check data of a city, we put forward a design about data warehouse of tax check system, explain the analysis model based on the algorithm of variance analysis, and analyze the accumulative history data of this city based on the algorithm.

Buchanan s theory,the tax check departments are rational "economic person",thus they will take passive administration or nonfeasance in view of their own interests,which leads to tax run-off.

Random-selection policy will have a deterrent effect,while the nonrandom-selection policy,in which the tax audit agency is able to select the taxpayers with the higher level of noncompliance first,rises the efficiency of auditing.

The development of electronic commerce made the conventional tax regulations invalid in some aspects, thus a number of problems appear, such as the unfair tax burden, the difficulties in taxation intendance and tax audit, and the international tax avoidance.

There are some grievous problems of tax leakage in the taxation collecting,which mainly result from the weakness of tax audit and the torrent of favorable treatment.

A Discussion on the Construction of Taxation Inspection System in China;

Using game theory,the paper analyses the action choice of tax authority and taxpayers in the process of taxation inspection.

Abstrac:Strengthening taxation inspection is an important guarantee to strengthen taxation collection,to regulate tax-ation,to guarantee tax be transferred to the exchequer in time and full amount.