完善税务稽查的思考  

Thinking on the Improvement of Taxation Inspection

作　　者：颜南[1] 

机构地区：[1]中国人民解放军军需大学,吉林长春130062

出　　处：《税务与经济》2000年第4期39-40,共2页Taxation and Economy

摘　　要：现行税务稽查模式在实施中存在选案职能不完善、审理职能不健全、部门之间协调不够、机构设置及分工不合理、执行工作难度大等问题 ,制约着税务稽查职能的充分发挥。进一步完善税务稽查模式是当前税收工作面临的重要课题。There are some problems in the present patterns of auditing inspection,such as an imperfect function of alternative cases,unreasonable function of inquisition,unbalanced relationship of departments,unsound organization and division of labour,and hard to work.Therefore,it is very important to perfect the patterns of auditing inspection at present.

关 键 词：税收征管 税务稽查模式 选案职能 中国 

分 类 号：F810.42[经济管理—财政学] F812.42