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随着征管改革的不断深化,税收征管工作由专管员管户改为管事,由征收人员一人进厂各税统管改为在征收服务厅内设立若干纳税服务窗口,办理纳税申报,税收征管工作的重点转移到税务稽查上来,税务稽查队伍不断壮大。稽查人员直接同被查单位打交道,专管员的某些“权限”转移到税务稽查环节上来。如何才能做好税务稽查中的廉政建设工作,确保税务稽查作用的有效发挥,这是摆在各级税务部门面前的一个十分严肃而又紧迫的课题。本文就此谈一下看法。
With the continuous deepening of the tax collection and management, the tax collection and management work was changed from that of the special administrator to that of the management. From tax collection of one individual to the factory, the tax administration changed to setting up a number of tax service windows in the collection and service hall to handle tax declaration and tax collection The focus shifted to the tax audit, the tax inspection team has grown. The inspectors directly deal with the unit under investigation, and some of the special administrators have transferred to the tax inspection link. How to do a good job of building an honest government in the tax inspection and ensure the effectiveness of the tax inspection, which is a very serious and urgent issue before the tax departments at all levels. This article talk about this view.