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税务稽查,又称作税务审计,是税务机关依据税收法律、法规,利用特定手段,对纳税义务人履行纳税义务的情况进行审工的一项活动.税务稽查是税收征管系统中的重要一环,不管税收征管采取什么样的具体形式,税务稽查都是必不可少的.然而在不同的形式下,税务稽查的地位却是不同的.在以计算机网络为依托,所的征管模式下,税务稽查具有了特殊重要的意义.在这一模式下,纳税申报基本上是纳税人的事情,它既可以自行申报,也可以通过税务代理买现申报.税务机关固然要为纳税人自党申报提供必要的服务,根据纳税申报及时征收税款但显,税务机关更应做好税务稽查在工作.这是因为纳税申报的数量、质量要靠税务稽查来检测;纳税人逃避申
Tax auditing, also known as tax auditing, is an activity conducted by the tax authorities to examine the taxpayers’ performance of their tax obligations according to tax laws and regulations and by specific means. Tax auditing is an important part of the tax collection and administration system However, under different forms, the status of tax auditing is different.With the collection and administration of tax based on the computer network, taxation is an indispensable part of tax administration. Inspection has a special significance.In this model, tax returns are basically taxpayers, it can declare itself, you can also buy through the tax agent to declare the tax authorities, of course, for the taxpayers to declare since the party to provide Necessary services, according to tax returns tax collection in a timely manner However, the tax authorities should do a good job of tax inspection in the work.This is because the number of tax returns, the quality depends on tax inspection to detect; taxpayers to evade the application