论文部分内容阅读
税收管理员下户调查、审核、协查、评估、巡查(以下简称“实地巡查”)是税源管理的重要形式,通过实地巡查不仅可以对纳税人履行纳税义务、具备税法规定资质条件情况进行正确的评估判断,而且能够准确了解和掌握纳税人的生产、经营、销售、核算等方面的真实情况,为强化税收征管提供依据。然而,由于出现了一些认识误区,使实地巡查这一税源监管的有效手段逐渐弱化,税务机关对纳税人生产经营真实情况的掌握逐渐模
Under the tax inspector’s investigation, review, assessment, inspection and inspection (hereinafter referred to as “field inspection”) is an important form of tax source management. Through field inspections, taxpayers can not only fulfill their tax obligations, but also have the qualifications stipulated in the tax law Correct assessment and judgment, and can accurately understand and grasp the taxpayer’s production, management, sales, accounting and other aspects of the real situation in order to strengthen tax collection and management to provide the basis. However, due to some misunderstandings, the effective means of inspecting the source of the tax on the spot gradually weakened, and the tax authorities gradually mastered the actual situation of the taxpayers’ production and operation