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为了加强对税务机关和税务人员征收管理和执法行为的监督检查,密切税务稽查和纪检监察部门的协调配合,依法依纪查处征收管理和执法中的违法违纪行为,国家税务总局于2008年制定出台了《税收违法案件一案双查办法(试行)》,并于2015年出台了《税收违法案件一案双查工作补充规定》。经过数年的实践,一案双查已成为基层稽查局对外打击税收违法、对内监督税务机关和税务人员执法行为的重要手段,对发挥稽查工作职能、规范税收执法行为、完善监督约束机制、规避税收执法风险等方面均有着积极意义。但是,在基层稽查局开展一案双查的过程中,发现仍存在一定的难点,本文以广州市国家税务局北区稽查局(下简称“北区稽查局”)的实践为例,总结了主要存在的问题,并初步探索深入推进一案双查工作的对策。
In order to strengthen the supervision and inspection on the collection and management of taxation authorities and tax officials, and to closely coordinate the tax inspection and discipline inspection and supervision departments and investigate and punish the law-breaking and discipline-breaking behaviors in the management and enforcement of laws in accordance with the law, the State Administration of Taxation The “Double-check Measures for the Case of Tax Illegal Cases (Trial)” was issued in 2015, and the Supplementary Provisions of “Double Tax Investigation for Cases of Tax Illegal Cases” were promulgated in 2015. After several years of practice, a case investigation has become an important means for the grassroots inspection bureau to crack down on illegal taxation outside China and supervise the taxation authorities and tax officials in the country. It is necessary to give play to the functions of inspection and auditing, standardize taxation law enforcement, improve the supervision and restraint mechanisms, To avoid tax law enforcement risk and so on have a positive meaning. However, during the process of double-checking a case by the grassroots inspection bureau, it is found that there are still some difficulties. Based on the practice of the Guangzhou Northern Bureau of the State Administration of Taxation (hereinafter referred to as the “Northern Audit Bureau”), Summed up the main problems, and initially explored the countermeasures to deepen the double investigation of a case.