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浅谈加强税源监控与分析□陈垂青加强对税源的调查研究与分析,是各级税务机关制定税收计划的依据,搞好税源监控是各级税务机关加强征管工作的重要一环。当前,由于新的征管体系尚不够完善,因此偷、欠税比较普遍(每年纳税大检查都查补大量偷欠税),少数地区还比较严重...
Talking about Strengthening the Surveillance and Analysis of the Tax Sources □ Chen Chuanqing Strengthening investigation and analysis of the tax sources is the basis for formulating tax plans at all levels of tax authorities. Improving the monitoring of tax sources is an important part of the tax authorities at all levels in stepping up their collection work. At present, due to the imperfect system of tax collection and administration, stealing and arrears of taxes are relatively common (a large number of tax fraud investigations are conducted each year), and a few areas are still relatively serious.