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(一) 税收征管机制改革后,纳税检查独树一帜,单独行使职责,其作用不可低估。从理论上看,税收征管工作尽管税种多,征收环节复杂,但任何项目无不是沿着布置、落实、检查,再布置、再落实、再检查这样一个往复的轨迹来完成的。“布置”由领导来完成,“落实”由征管系列人员来完成,“检查”由检查系列人员来完成。这种相对独立的工作系列在实际操作中比较符合内部工作的客观规律。检查系列自成体系后,使征管与检查两个系列工作互相处于被监督的位置上,能较好地起到互相补充,相互制约的作用,达到提高工作质量,完善征收管理的目的。当前税收工作面临的难题之一是偷漏税现象屡禁不止,“以法治税”缺乏刚性,收效不大,实行征管改革后,纳税检查形成了专职,由过去的阶段性检查变
(A) the tax collection mechanism reform, the tax inspection is unique, the exercise of their duties alone, its role can not be underestimated. In theory, although the tax collection and administration work is complicated in terms of tax collection and collection, no project should be completed along the lines of layout, implementation, inspection, relocation, implementation and reexamination. “Layout” by the leadership to complete the “implementation” by the collection of personnel to complete the series, “inspection” by the inspection staff to complete. This relatively independent work series in the actual operation more in line with the objective laws of internal work. Check the series of self-contained system, the collection and inspection of the two series of work in each supervised position, can play a better complement each other, the role of mutual restraint, to improve the quality of work and improve the collection and management purposes. The current tax work is facing one of the problems is the phenomenon of repeated evasions of tax evasion, “rule of law tax” lack of rigidity, with little effect, the implementation of tax reform, tax inspection formed a full-time, from the previous stage of inspection