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10月22日《中国税务报》刊登的《“税务稽查通知书”应改成“税务检查通知书”》一文提出,税务机关进行检查时向纳税人出示的“税务稽查通知书”,不符合《征管法》第五十九条的要求,应更改为“税务检查通知书”,笔者认为该文的观点有失偏颇。在此,笔者浅述一下对“稽
October 22, “China Tax News,” published “” tax audit notice “should be replaced by” tax inspection notice “, a text proposed tax authorities to the taxpayers to produce” tax audit notice “does not comply with The requirements of Article 59 of the ”Tax Administration Law“ should be changed to ”Notice of Tax Inspection,“ and I think the view of the article is biased. Here, I briefly talk about ”Ji