我市税务系统实施征、管、查三线分离的征管制度改革后,分局审计科做为三线中的一线,其职能和权力范围如何划分,工作计划如何制定,怎样协调与计征、管理各科的关系,怎样开展日常工作,真正发挥征管查分离后各科既互相监督,又互相促进的作用,这一直是需要我们在工作实践中加以解决的问题,前两年,由于缺乏经验,我们对这个问题的认识不很明确,单纯强调了审计的对外稽查作用,审计科成了专案组,专门负责处理税务违章案件。“有案就办,无案就散”的等人上门报案的被动状态,使税务审计的内部监控作用不能很好发挥。为解决这一矛盾,从今年四月份开始, After the reform of the collection and administration system for the separation of the taxation system from the collection and management of taxation system in our city, the audit department of the branch office acts as the first line in the third line, how to divide the scope of its functions and powers, how the work plan is formulated, how to coordinate and count the levy, How to carry out daily work and really exert the function of mutual supervision and mutual promotion of all subjects after the separation of requisition and management, which has always been a problem that we need to solve in our work practices. In the past two years, due to a lack of experience, The understanding of this issue is not very clear, simply emphasizing the audit of the role of foreign audits, the audit section has become a task force, responsible for handling tax violations. The passive status of the report on the case where someone has a case and does not have a case does not make the internal control of the tax audit can not play a good role. To resolve this contradiction, starting from April this year,