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随着经济的不断发展,我国现行税务稽查工作无论从制度上还是方法上,日益显现出局限性。如何改进税务稽查措施,增强税收的调控作用是我国目前税收工作面临的一个重要问题。
With the continuous development of economy, the current tax inspection work in our country shows its limitations day by day both in system and method. How to improve the tax inspection measures and enhance the regulatory role of taxation is an important issue that our country’s taxation work now faces.