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

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

Authors
Dazhen He1, *
1Economics School of AnHui University, No. 111 JiulongRoad, Shushan District, Hefei City, Anhui Province, China
*Corresponding author. Email: 1791694351@qq.com
Corresponding Author
Dazhen He
Available Online 14 August 2025.
DOI
10.2991/978-94-6463-811-0_44How to use a DOI?
Keywords
Value Added Tax; Tax Inspection; Law Enforcement; Improve
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.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 2025 5th International Conference on Enterprise Management and Economic Development (ICEMED 2025)
Series
Advances in Economics, Business and Management Research
Publication Date
14 August 2025
ISBN
978-94-6463-811-0
ISSN
2352-5428
DOI
10.2991/978-94-6463-811-0_44How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Dazhen He
PY  - 2025
DA  - 2025/08/14
TI  - The Problems and Improvement Measures of Tax Inspection in Value Added Tax Collection and Management
BT  - Proceedings of the 2025 5th International Conference on Enterprise Management and Economic Development (ICEMED 2025)
PB  - Atlantis Press
SP  - 413
EP  - 419
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-811-0_44
DO  - 10.2991/978-94-6463-811-0_44
ID  - He2025
ER  -