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The Problems and Improvement Measures of Tax Inspection in Value Added Tax Collection and Management

In: Proceedings of the 2025 5th International Conference on Enterprise Management and Economic Development (ICEMED 2025)

Author

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  • Dazhen He

    (Economics School of AnHui University)

Abstract

Tax inspection is one of the important links in tax collection and management work, and value-added tax, as one of the most important parts of tax collection, has received high attention from the country. Tax inspection in the process of value-added tax collection is conducive to supervising taxpayers to pay taxes in accordance with the law, and ensuring that value-added tax is collected in a standardized, reasonable and efficient manner. It also has a very important positive significance for improving work efficiency. To this end, supplementing and improving tax inspections legally can promote the efficient implementation of tax inspection work and ensure the effective implementation of the laws and regulations on tax inspections issued by the state. This article analyzes the current situation and problems of tax inspection and law enforcement in the process of value-added tax tax collection and management, and proposes strategies for improving value-added tax inspection and law enforcement.

Suggested Citation

  • Dazhen He, 2025. "The Problems and Improvement Measures of Tax Inspection in Value Added Tax Collection and Management," Advances in Economics, Business and Management Research, in: Prasad Siba Borah & Norhayati Zakuan & Nazimah Hussin & Azlina Binti Md Yassin (ed.), Proceedings of the 2025 5th International Conference on Enterprise Management and Economic Development (ICEMED 2025), pages 413-419, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-811-0_44
    DOI: 10.2991/978-94-6463-811-0_44
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