CẢI CÁCH, HIỆN ĐẠI HÓA CÔNG TÁC THANH TRA, KIỂM TRA THUẾ

Abstract

Implementing the Government’s general tax reform and the Tax System Reform Strategy for the period 2011- 2020, the inspection activities of the tax authorities have been strongly reformed from institutional building, regulatory processes, and organizational improvement to procedure improvement based on the application of risk management and promotion of information technology application to tax inspection. Therefore, the tax inspection has been comprehensively renewed in the direction of unity, modernity and professionalism contributing positively to the organization and implementation of tax laws, preventing loss of state budget revenue, tax evasion and tax frauds.