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调帐检查是指税务机关在进行税务稽查时,将纳税人、扣缴义务人的会计帐簿、记帐凭证、会计报表和其他有关财会资料调到税务机关进行检查.随着征管改革的不断深化,“以纳税申报为基础.以计算机网络为依托,集中征收,重点稽查”模式的确立,调帐检查以其独特的优越性而越来越被广泛地应用于税务稽查工作中:一是排除了入户检查可能遇到的一些干扰和阻力,铲除了“人情税”产生的土壤,有效地促进了廉政建设;二是提高了税务部门的工作效率;三是解决了人员不足的问题.但在实际操作过程中,调帐检查还存在一些问题,突出表现在:
The adjustment of account checking refers to the tax authorities carrying out the tax inspection, the taxpayers, withholding agents accounting books, vouchers, accounting statements and other relevant accounting information transferred to the tax authorities for inspection. With the reform of the collection Deepen, “based on tax returns. With computer networks as the basis, focus on the collection, key inspection” mode established, the adjustment of inspection accounts for its unique advantages and more and more widely used in tax inspection work: First, Ruled out some interference and resistance that home inspection may encounter, eradicated the soil generated by “human affairs tax” and effectively promoted the building of an honest and clean government; second, it improved the efficiency of the tax department; and third, it solved the problem of insufficient staff. However, in actual operation, there are still some problems in the check-up inspection, which are highlighted in the following aspects: