税务稽查工作中存在的问题和改进措施  

Problems and Suggested solutions in the Work of Taxation Inspection

作　　者：韩雅丽[1] 

机构地区：[1]盐城工学院工商管理学院，江苏 盐城 224005

出　　处：《盐城工学院学报（社会科学版）》2002年第1期43-45,共3页Journal of Yancheng Institute of Technology（Social Science Edition）

摘　　要：我国目前税务稽查工作中存在着稽查手段落后、职能不健全、各部门间协调不够、执行工作难度大、稽查人员的素质不高等问题。应从以下几个方面加以改进 :加强微机建设 ;开展执法型稽查 ;健全内部制约机制 ;加强税收法制建设 ;There are many problems in the current work of taxation inspection such as backward means of tax auditing inspection,imperfect functions, unbalanced realationship of departments, poor coordination among different departments, difficult execution of the work and low qualities of tax verifiers.We should improve the work from following aspects:enhance the construction of computer system;launch the law-enforement verification;perfect the internal restriction system;strengthen the establishment of tax law;enhance the political and professional qualities of tax verifiers.

关 键 词：税务稽查 执法型稽查 内部制约机制 运行机制 内部管理 计算机应用 

分 类 号：F812.423[经济管理—财政学]