论税务稽查模式的转型  

On the Transformation of the Pattern of Tax Inspection

作　　者：杨晓萌[1] 

机构地区：[1]东北财经大学研究生部,辽宁大连116026

出　　处：《辽宁师范大学学报（社会科学版）》2006年第2期45-46,共2页Journal of Liaoning Normal University(Social Science Edition)

摘　　要：在经济飞速发展的今天,中国经历了自计划经济向市场经济的转变,市场力量开始在社会经济生活中发挥主导性作用,经济运行方式发生了根本变化,根据经济形式决定经济制度的原理,传统的税务稽查模式也应顺应发展潮流,与经济运行方式相适应,由传统的计划型税务稽查模式向市场型税务稽查模式转变,这个转型的过程对税务稽查的改革具有重要意义,解决好税务稽查模式的转型问题,才能深化税务稽查改革,为市场经济提供一个和谐、公平的税收环境。In today＇s rapid economic development, China has experienced a big transformation from the planned economy to the market economy, and the market starts to play a crucial role in the social and economical life. Great changes have taken place in the mode of the movement of economy. According to the principle that economic form decides economic system, the traditional pattern of tax inspection should accommodate to the mode of the movement of economy from the traditional pattern to the market one. The process of transformation is of vital significance for the reform of tax inspection. And properly dealing with the reform of tax inspection pattern can deepen the reform of tax inspection and provide a harmonious and fair tax environment for the market economy.

关 键 词：税务稽查 稽查模式 改革思路 

分 类 号：F810[经济管理—财政学]