论文部分内容阅读
税收执法检查处理决定书是由检查单位的执法检查工作机构根据执法检查组提供的对被检查单位检查后发现的问题及其证据材料进行审理完毕后或本级税务机关集体研究后,报本级税务机关审批而制作的一种税收执法检查文书。这种税收执法检查文书制作得好不好,直接影响到税收执法检查的质量及效果。因此,规范制作税收执法检查处理决定书是十分必要的,本文结合工作实际谈谈税收执法检查处理决定书的演变过程及制作方法,供同仁们参考。一、“税收执法检查处理决定书”是由“行政执法纠正通知书”演变而来
Tax law enforcement inspection and determination decision by the inspection unit of the law enforcement inspection agencies according to the law enforcement inspection team to provide the inspection unit after the inspection found that the problems and their evidence after the hearing or the tax authorities at the corresponding level collective study, Tax authorities for approval and production of a tax law enforcement inspection instruments. This tax law enforcement inspection instrument is not well-produced, a direct impact on the quality and effectiveness of tax law enforcement inspection. Therefore, it is very necessary to standardize the decision-making process of tax law enforcement inspection. In this paper, we discuss the evolution process and production method of tax law enforcement inspection and determination decision-making for the reference of colleagues. First, “tax law enforcement inspection and determination decision ” is evolved from “Administrative Enforcement Correction Notice ”