去年下半年,全省税务系统按照专业化的要求,进行征收、管理、稽查机构分设,实行征管查三分离的征管模式。经过近一年时间的运行,总体情况比较好,但也存在一些问题。为此,本刊特刊发3篇基层专业局局长的文章,他们分别对征管查三分离后税务机构设置、职责划分以及税务检查权等存在的问题,提出了有针对性的对策和建议,以供参考。 In the second half of last year, the taxation system in the whole province was responsible for the collection, management and inspection of the tax authorities in accordance with the requirements of specialization. After nearly a year of operation, the overall situation is better, but there are also some problems. To this end, the issue of special issue of three articles published by the director of the grass-roots level, they separately on tax collection and inspection after the separation of the tax authorities set up, division of duties and tax inspection rights and other existing problems, put forward targeted strategies and recommendations to for reference.