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为适应税收征管改革的要求,强化税务稽查工作,做到“外防偷税,内防不廉”,不断提高税务干部业务素质,推动我局稽查工作迈上制度化、规范化和科学化的轨道,我局从1996年起全面实行规范化稽查工作底稿制度,即“税务处理决定书”及“稽查工作底镐”制度。现就我局实行稽查工作底稿情况谈谈自己的看法和体会。 一、税务稽查工作底稿的基本内容及具体做法 我局根据《企业财务通则》、《会计准则》及税法规定,制定“税务处理决定书”及
In order to meet the requirements of the reform of tax collection and administration and to strengthen the work of tax auditing, “tax prevention and tax evasion within the country should be strengthened,” the tax cadre’s business quality should be continuously improved, and the inspection work of our bureau should be promoted to a systematic, standardized and scientific track, Since 1996, our bureau has fully implemented the system of standardized examination work manuscripts, namely the “Decision on Tax Treatment” and the system of “inspection pickaxe”. Now on the implementation of my bureau audit work papers to talk about their own views and understand. I. Basic contents and specific practices of tax inspection working papers According to the “General Rules for Corporate Finance”, “Accounting Standards” and the provisions of the tax laws, the Board of Directors formulated the “Decision on Tax Treatment” and