国地税稽查合作中存在的问题及解决对策  

Issues existing in state and local tax joint inspection and the countermeasures

作　　者：刘玉艳[1] 郭德祥[2] 

机构地区：[1]朝阳师范高等专科学校,辽宁朝阳122000 [2]朝阳市地方税务局稽查局,辽宁朝阳122000

出　　处：《辽宁师专学报（自然科学版）》2017年第1期102-104,共3页Journal of Liaoning Normal College(Natural Science Edition)

摘　　要：国地税联合稽查是当前税务系统开辟的新办案机制,目的是更大程度地降低企业偷税漏税行为,但在实践工作中,效果并不是很理想.通过总结实践工作中存在的问题,结合实际工作经验及已有研究成果分析问题产生的原因,从而提出有针对性的对策.State and local tax joint inspection is a newly opened-up working mechanism of the current tax system,the purpose of which is to further dispel corporate behavior of tax evasion/fraud,but in practical work,the effect is not very ideal.Through summarizing the issues existing in the practical work,combining with practical work experience and existing findings,this essay gives an analysis over the causes of these issues,and then puts forward the targeted countermeasures.

关 键 词：国税 地税 联合稽查 

分 类 号：F812.42[经济管理—财政学]