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我国自实施“以纳税申报和优化服务为基础,以计算机网络为依托,集中征收、重点稽查”为取向的税收征管改革以来,税务检查在整个税收工作中的重要地位便日益凸显出来。但是,由于新的征管模式建立时间不长,不可避免地存在一些问题,制约着税务检查职能的充分发挥。因此,逐步完善我国现行的税务检查模式,便成了当前税收工作面临的一项重大课题。一、重新设计税务检查考核指标目前,评价税务检查工作优劣的指标主要有两个:检查户数和查补税款的数额。这两个指标虽然都能从不同侧面反映检查工作状况,但都不同程度地存在着缺陷:以检查户数作考核指标,
Since our implementation of the tax collection and administration reform based on tax returns and optimization services, relying on computer networks, centralized collection and key inspection, our tax inspection has become increasingly prominent in the entire tax work. However, due to the fact that the new mode of tax collection and administration has not been established for a long time, some problems inevitably exist, which restrict the full development of tax inspection functions. Therefore, gradually perfecting the current tax inspection mode in our country has become a major issue facing the current tax work. First, the re-design of tax inspection assessment indicators At present, the assessment of the merits of tax inspection work there are two main indicators: Check the number of households and the amount of tax revenue. Although these two indicators can reflect the working status of inspection from different aspects, they all have defects in varying degrees: taking the number of inspection households as the evaluation index,