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笔者认为税务机关对企业领导、财会办税人员应实行离任税务检查制度。其具体办法是:企业领导、财会办税人员如有工作变动。应由企业于人员调动通知发出后一定期限内(可规定为三日内),书面通知主管税务机关,税务机关对以下方面进行离任税务检查:一查企业领导、财会办税人员任职期间所在企业是否发生偷、欠等涉税问题,二查企业领导、财会办税人员是否有欠缴个人收入调节税等涉税问题,三查财会办税人员分管的会计帐簿、纳税资料等是否悉数移交。税务机关在检查后作出“离任税务检查处理通知单”一式四份(其中一份由企业留存,一份由税务机关存入企业纳税档案资料,一份存入被调动干部(职工)档案,一份抄
The author believes that the tax authorities on business leaders, accounting tax officers should implement the outgoing tax inspection system. The specific approach is: business leaders, accounting tax staff who work changes. Shall be notified by the enterprise within a certain period of time after the issuance of the notice of transfer of personnel (which may be provided within three days), notify the competent tax authorities and the tax authorities in written form of the tax examination for the resignation in the following areas: 1) Where the enterprise leader Whether there is a tax-related issue such as stealing or default or not? Check whether the leaders of the enterprises and tax officials in the financial accounting department have any tax-related problems such as personal income tax adjustment. Third, check whether the accounting books and tax payment information in charge of the tax officials in the financial accounting department are fully transferred. . After the inspection, the tax authorities will make “Notice of Disposal Tax Inspection and Disposal” in quadruplicate (one of them shall be kept by the enterprise, one shall be archived by the tax authorities into the enterprise’s tax file and the other one deposited with the transferred cadres (employees) File, a copy