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处于税收工作“重中之重”位置的税务稽查工作,其主要职能作用就是依据税收法律、法规,按照科学的组织制度和技术手段,对外打击偷逃骗税等涉税违法行为,不断优化税收管理秩序,堵塞税收流失,对内促进税收征管和依法治税。但由于主客观因素的影响,致使税务稽查的执法成效大打折扣,其固有的职能作用难以充分发挥,影响了稽查目标的实现。
Tax inspection work in the “top priority” position in taxation work is based on the tax laws and regulations, in accordance with the scientific organizational system and technical means to crack down on tax fraud such as tax evasion and other illegal activities, and constantly optimize the tax revenue Manage the order, plug the loss of tax revenues, promote internal tax collection and tax administration according to law. However, due to the influence of subjective and objective factors, the effectiveness of tax inspection is greatly reduced, and its inherent functions and functions are hard to be fully exerted, which affects the realization of audit objectives.