纳税人在《税务稽查工作底稿》上拒签的分析与对策  

Analysis for being rejected to sign agreement by taxpayer on First-time Rendered Transcript on Tax Inspecting Job and strategies

作　　者：刘玉艳[1] L IU Yu-yan(Finance Department,Chaoyang Teachers College,Chaoyang Liaoning 122000)

机构地区：[1]朝阳师范高等专科学校财务处,辽宁朝阳122000

出　　处：《辽宁师专学报（自然科学版）》2018年第2期101-104,共4页Journal of Liaoning Normal College(Natural Science Edition)

摘　　要：在税务稽查过程中,有个别稽查对象相关责任人拒不在《税务稽查工作底稿》中签字,这给税务稽查人员工作的开展造成很大的困惑,降低了稽查效率.为有效解决这一现实问题,首先阐明在国家法律法规和部门规章没有具体政策的情况下研究该问题的必要性,进而分析稽查对象相关责任人在《税务稽查工作底稿》上拒签的法律影响,得出在其他证据足以证明稽查对象存在违法事实的情况下,相关责任人拒不签字不会影响正常稽查处理的结论,提出税务工作人员对此情况的应对原则及完善税务稽查工作的合理化建议,以有效解决税务稽查人员的困惑,使稽查人员遇到该类问题时能够果断作出正确决策,避免案件久拖不决.During the process of tax inspecting,one or two relevantly responsible persons who are inspected targets would not sign on First-time Rendered Transcript on Tax Inspecting Job,which has brought a great number of perplexity to the staff in developing their job,and hence lowered their inspecting efficiency.To efficiently solve this truly existing problem,firstly,this essay clarifies the necessity to study this problem when there are no specific policies given by national laws and legal regulations,neither rules or regulations from state ministries.Further on,this essay analyzes the legal result if the transcript is rejected to sign,which leads to the conclusion that the rejection will not influence the normal inspecting process and handling without a signature claiming YES from the responsible person provided that there are other evidences sufficient enough to prove that the inspected target has default behaviors.Following,this essay puts forward inspecting staff′s principles in responding over such conditions and reasonable recommendations in perfecting inspecting job to effectively drive off tax inspector′s bewilderment,enabling the inspectors to make correct decisions decisively on meeting with such problems,avoiding a case left unsolved in long term arrears.

关 键 词：稽查对象 证据 法律影响 

分 类 号：F812.42[经济管理—财政学]