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大连地税第四稽查局六项措施打造“阳光稽查”。一是严格稽查程序。严格制订检查计划,凭《税务检查通知书》和检查证进户检查,计划之外的纳税人、稽查人员不得擅自进户检查。二是坚持实行查前辅导制。在开展正式检查前,向被查纳税人宣传税收政策,告知纳税人权利,提高纳税人的纳税遵从度。三是坚持实行查中指导制。在检查过程中,适时对企业财务人员进行税收宣传指导,以规范企业财务核算和进行纳税调整。四是坚持实行稽查会审制。对大案、要案、疑难案件等具体个案进行法律、政策和业务上的集体
Dalian Land Tax Fourth Inspection Bureau six measures to create “Sunshine Inspection ”. First, strict inspection procedures. Strictly develop the inspection plan, with “tax inspection notice” and check card into the household inspection, taxpayers, auditors outside the program may not be allowed to enter the home inspection. The second is to insist on the implementation of pre-inspection counseling system. Before carrying out a formal inspection, it will publicize tax policies to taxpayers under investigation, inform taxpayers of their rights and raise taxpayers’ compliance with tax compliance. The third is to insist on the implementation of the guidance system. In the inspection process, the timely guidance of corporate finance personnel tax revenue to regulate corporate financial accounting and tax adjustments. Fourth, insist on implementing the audit system. Conduct legal, policy and business collectives on specific cases such as major cases, important cases and difficult cases