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创新稽查组织机构,深化稽查体制改革已经成为实现现代化税务稽查的重要途径。传统的税务“一级稽查”模式尽管取得了一定的成效,但也存在许多弊端,不能满足社会发展形势的需要。因此,必须进一步加快税务稽查模式的创新与改革,以提高税务稽查工作的效率。本文基于税务稽查集约化管理的理念,提出了在直辖市构建现代化税务“一级稽查”模式的构想,并详述了该模式的机构设置及其职责划分。
To innovate the inspection organization and deepen the reform of the audit system has become an important way to achieve modern tax inspection. Although the traditional mode of taxation and “primary inspection” has achieved some results, it still has many drawbacks and can not meet the needs of the social development. Therefore, we must further speed up tax inspection model innovation and reform, in order to improve the efficiency of tax inspection work. Based on the concept of tax auditing intensive management, this paper puts forward the conception of building a modern taxation “primary inspection” mode in municipalities directly under the Central Government and details the institutional setup and division of responsibilities of this mode.