论文部分内容阅读
一、现行税务稽查体制存在的问题 (一)现行税务稽查体制仍为“附属型”稽查体制。1997年进行征管改革后,实现征管与稽查的分离,实际上,目前稽查机构只是征收机构的一个职能部门或职能科室,稽查目标依附于税收征收目标。在实际工作中,税务稽查被作为完成税收任务的“调节器”。对稽查的考核也重点放在查补收入数字上,而对于其主要的打击违法行为,促进征管质量提高的功能却未予以足够重视。
First, the existing tax inspection system problems (A) the current tax inspection system is still “subsidiary” inspection system. In 1997, after the reform of collection and administration, the separation of collection and inspection was realized. In fact, at present, the inspection organization is only a functional department or function department of the collection agency, and the inspection target is attached to the tax collection target. In practice, tax audits are used as “regulators” to complete tax tasks. The examination of the inspection also focuses on the income figures of the investigation, but not enough attention has been given to its main function of cracking down illegal activities and promoting the improvement of the quality of collection.