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随着我国市场经济体系逐步完善和税收征管改革逐步向纵深发展,特别是随着我国加入WTO,税务稽查的地位和作用日趋重要,坚持大稽查的改革方向,己成为形势发展的内在要求和必然趋势。实行一级税务稽查制,是实行大稽查改革的重要内容,它使稽查力量相对集中,从体制上保证了税务稽查职能的实现。应该说,一级税务稽查制具有
With the gradual improvement of the market economy system in our country and the gradual deepening of tax collection and administration reform, especially with China’s accession to the WTO, the status and role of tax audits are becoming more and more important. To adhere to the direction of the reform of the major inspections has become an inherent requirement and necessity of the development of the situation trend. The implementation of a tax auditing system is an important part of the implementation of the reform of the auditing system. It enables the auditing power to be relatively concentrated and ensures the realization of the tax auditing function from the system. It should be said that a tax auditing system has