平山县地税稽查存在问题和对策的研究.pdfVIP

摘 要 税务稽查在“征、管、查”中极其重要，只有正确理顺三者的关系，只有正确认识 稽查的地位，只有切实保证稽查工作的有效开展，才能体现“执法型”稽查的优势，才 能真正发挥出稽查的根本作用，才能保证稽查真正实现“以查促管、以查促收”，才能 在构建和谐社会中发挥出其应有的作用。 关键词 税务稽查 平山 稽查四分离 II Abstract Abstract As Chinas legal system is becoming a progressive tax inspection work from the income-type check to the law enforcement-type check conversion, the status of tax audit has gradually been strengthened, particularly in the new The Peoples Republic of China Tax Collection and Administration Law, since the implementation of the law, tax audit had become an integral part of the whole tax work, it is the strong backing in the protection of a fair tax, tax compliance, tax credit and. Tax system generally established throughout the country to tax returns and optimization services based on a computer network as the basis, focus on collection, focusing on audit of the new model. However, despite the inspection work has been strengthened, the definition of audit has not been truly interpreted, misunderstanding of the grass-roots presence of law enforcement officers thought the error, making audit function has not been really play the role of inspectors and not strictly reflect the author through the use of audit in the practice of redefining the concept of audit, inspection should be made according to the law on tax evasion at all levels of inspection bureau, to avoid and recover tax arrears, tax fraud, tax resistance cases, inspection and processing of administrative law enforcement behavior. Meanwhile, inspection of the attack deterrent to strengthen, reflecting the law enforcement-type inspection results, inspection of the deterrent to real play. Clearly defined in the audit, based on the author to the State Administration of Taxations audit four separate model as the main line, the Inland Revenue Departmen