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税务检查是税务机关以国家税收法律、行政法规和税收征收管理制度为依据,对纳税人是否履行纳税义务的情况进行的审核监督活动。税务检查是税收征管工作的重要组成部分,是税收征收管理的重要补充和保证,对保证税收任务的完成具有十分重要的作用。但是,现阶段税务检查中仍沿用旧的检查模式,即以年度为期间算大帐、算总帐,制约了税务检查功能的充分发挥。
Tax inspection is the tax authorities in accordance with the state tax laws, administrative regulations and tax collection and management system as the basis for the taxpayers to fulfill their tax obligations audit activities. Tax inspection is an important component of tax collection and administration and an important supplement and guarantee for the administration of tax collection. It plays a very important role in ensuring the completion of tax tasks. However, in the current stage of tax inspection, the old inspection mode is still used. That is to say, the large account and the general ledger are counted as the annual period, thus restricting the full implementation of the tax inspection function.