| 完善税务稽查的新思考 |
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| 引用本文： | 王碧红.完善税务稽查的新思考[J].湖南广播电视大学学报,2003(2):45-46. |
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| 作者姓名： | 王碧红 |
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| 作者单位： | 湖南广播电视大学开放教育学院 |
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| 摘 要： | 税务稽查是税收征管工作极其重要的一环。按照新的稽查模式的要求,目前我国稽查工作还存在不少问题。落实税务稽查“四分离”制度、提高稽查人员素质、注重稽查质量、确保查案准确、严厉打击偷逃骗税是完善税务稽查的主要措施。
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| 关 键 词： | 税务稽查 税收征管 稽查模式 稽查人员 素质 稽查质量 中国 |
| 文章编号： | 1009-5251(2003)02-045-02 |
New Reflections on the Improvement of Tax Investigation |
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| WANG Bi-hong.New Reflections on the Improvement of Tax Investigation[J].Joournal of Hunan Radio and Televistion University,2003(2):45-46. |
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| Authors: | WANG Bi-hong |
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| Institution: | WANG Bi-hong |
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| Abstract: | The tax check plays an important role in the tax revenue levies and management. According to the new demands of tax checks, there are many problems in the check work in our country. For this reason, This article studies the following problems on how to perfect tax check, to check the system that" four separates", to improve and check personnel's quality,to pay attention to checking quality, to guarantee the checking case accurately, and to attack tax evasion and so on. |
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| Keywords: | The tax checking Improvement Thinking |
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