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临沧市地税局制定了《税务稽查建议制度实施办法》,其主要内容是由稽查部门在实施稽查过程中,对主管地税机关在征收、发票管理等方面存在的问题提出税务稽查建议,建议要实事求是、客观公正,具有针对性和操作性,并有法律、法规和政策依据。主管地税机关应根据税务稽查建议的内容,查找原因,落实责任,认真整改,并将整改完善情况告知稽查部门。主管地税机关对稽查建议有异议的,可提交上级地税机关裁定。《办法》是临沧市地税系统首次以制度形式推行税务稽查建议,实现了查管互动。
The Inland Revenue Department of Lincang formulated the Measures for the Implementation of the Suggestion System for Tax Inspection, the main content of which is that the inspection department put forward the tax inspection suggestion on the problems existing in the levying and invoice management in charge of the local tax authorities during the implementation of the inspection. Suggestions Seeking truth from facts, objective and fair, with pertinence and operability, and laws, regulations and policy basis. The competent local tax authorities shall, based on the contents of tax inspection recommendations, find out the reasons for implementing the responsibilities and conscientiously rectify the problems and inform the inspection department of the rectification and improvement. The competent local tax authority objections to the audit recommendations may be submitted to the higher level local tax authorities for adjudication. “Measures” is the first time in Lincang City, the tax system to implement tax audits in the form of recommendations to achieve the inspection and management interaction.