税收征管质效与税务稽查体系建设  

The Selection of Tax Audit-mode for Improving Tax Collection and Management

作　　者：王秀文[1] 王旭[2] 

机构地区：[1]东北财经大学,辽宁大连116025 [2]辽宁省国家税务局,辽宁沈阳110000

出　　处：《行政与法》2013年第9期44-47,共4页Administration and Law

摘　　要：分税制财政体制改革后的20多年来,随着税制改革的不断深入及征管模式的优化调整,我国的税收工作取得了一定的成绩。税务稽查作为税收征管的最后一道防线,对维护税法的严肃性,保证税款的及时入库,发挥了重要作用。因此,对税务稽查模式的深入探讨,有助于提高税收征管效能。The tax -sharing fiscal system has been reformed more than 20 years,with the deepening of the tax system reform,opti- mizing tax collection and administration pattern,make the tax administration of our country reach a new level. Tax audit is last line of tax collection and management,it plays an important role in enforcing the law and ensuring the revenues on time.Further explo- ration of the audit is helpful to explore effective＇s ways to improve the efficiency of tax collection and management.

关 键 词：一级稽查 分类稽查 税收征管 税务稽查模式 

分 类 号：F812.42[经济管理—财政学]