CORPORATE INCOME TAX INSPECTION AT TAX DEPARTMENT IN SAM SON CITY - QUANG XUONG DISTRICT, THANH HOA PROVINCE

Abstract

In tax administration, Corporate income tax (CIT) inspection is one of the important functions because it helps prevent, detect and adjust errors in order to ensure the implementation of plans and objectives. In other words, the inspection helps tax authorities to correctly and fully collect, prevent, detect and promptly handle violations of corporate income tax, propagating tax policies and laws to taxpayers, helping taxpayers know their rights and obligations, thereby improving their responsibility in observing tax laws. In this article, the author will focus on systematizing the theory of corporate income tax inspection, analyzing the current situation and proposing recommendations to complete the corporate income tax inspection in the area of Tax Department Sam Son City - Quang Xuong District Thanh Hoa Province.