矿产资源补偿费稽查技术初探  

Primary Discussion on Checkup Measures of Compensation Fees for Mineral Resources

作　　者：邵国庆[1] 

机构地区：[1]江西省国土资源厅,南昌330002

出　　处：《矿产保护与利用》2001年第2期12-16,共5页Conservation and Utilization of Mineral Resources

摘　　要：补偿费稽查对于进一步规范征收机关行政执法行为 ,促使补偿费纳费义务人知法、懂法 ,自觉履行纳费义务 ,具有十分重要的意义。本文作者结合几年来矿产资源补偿费稽查工作的实践 ,总结并提出了若干矿产资源补偿费稽查技术手段及运用措施。Checkup for the compensation fees is important for standardizing official's enforcement action of imposition department, urging taxpayer to understand relevant laws and consciously pay the fees. Combining with checkup practices of the last several years, the author makes sums-up and brings forward some methods and exerts measures for checking compensation fees.

关 键 词：矿产资源补偿费 稽查技术 详查法 抽查法 顺查法 逆查法 

分 类 号：F205[经济管理—国民经济]