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随着税收征管改革的逐步深入,税务稽查“重中之重”的地位愈来愈突出;与此同时,稽查选案、实施、审理以及执行环节相分离所形成的“选案不查案、查案不审案、审案不定案”的税务稽查工作新模式,促使税务稽查逐步由粗放型向集约化转变,开创了该项工作前所未有的喜人局面。但笔者在实践中发现,目前税务稽查工作中依然存在着一些亟待解决的问题,主要表现在: 一、税务稽查的执行环节和征收系列的关系不好协调,职责划分不清 国家税务总局于1995年12月制定并下发的《税务稽查工作规程》第6、46条及50条分别规定:“税务稽查工作应当按照确定稽查对象、实施稽查、审理、执行等程序分工负责,互相配合,互相制约,以保证
With the gradual deepening of the reform of tax collection and administration, the status of “top priority” in tax auditing has become more and more prominent. At the same time, the investigation and selection of cases, implementation, trial and execution phases have resulted in “ A new tax inspection system that examines cases of non-pending cases and indecisive cases of trials has prompted tax audits to gradually shift from extensive mode to intensive mode and created a gratifying situation unprecedented in the work. However, in practice, the author found that there are still some problems to be solved in the current tax inspection work, mainly in the following aspects: First, the implementation of the tax audit and the collection of the relationship between the series is not good coordination, unclear division of responsibilities State Administration of Taxation in 1995 Articles 6, 46 and 50 of the ”Regulations on Tax Inspection“ formulated and promulgated in December of each year respectively stipulate: ”The tax inspection shall be conducted in accordance with the procedures for determining the objects to be audited, the implementation of inspection, trial and enforcement, Restriction to guarantee