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税务检查工作按照工作程序分工,可分为选案、实施、审理、执行四个环节,这四个环节是互相联系、互相配合、互相制约、互相分离的。目前我国税收体制是征、管、查分离,采取“小征管、大稽查”的管理模式。在这种模式下,稽查在税收征管中的作用是不容忽视的。由于税收环境、税收体制和各方面因素的影响,在税务稽查中暴露出一些问题,需要在今后的工作中不断改进。一、落实《税务稽查操作规程》中存在的问题(一)选案环节上存在一定的重复性和盲目性
Tax inspection work in accordance with the division of labor procedures can be divided into four aspects: the election, implementation, trial and implementation of these four links are interrelated, co-ordination, mutual restraint, separation from each other. At present, the tax system in our country is characterized by separation of taxation, inspection and inspection, and management mode of “small collection and inspection and big inspection”. In this model, the role of auditing in tax collection and management can not be ignored. Due to the influence of the tax environment, tax system and various factors, some problems have been exposed in tax auditing and need to be continuously improved in future work. First, the implementation of “tax inspection procedures” in the existing problems (A) the selection of the link there is a certain degree of repetition and blindness