对完善税务稽查制度的几点思考

在税务征管中存在的问题有:重检查,轻管理;税务稽查与纳税自查混淆不清,影响税务稽查的严肃性;税务稽查与税收征管职责不明,导致职能交叉。必须加强打击涉税犯罪的群众基础;税务稽查手段要与公安机关涉税犯罪侦查接轨。

There are some problems in taxation management. Tax examination is attached much importance to. but tax management is not. Tax check is confused with taxation self- check, which influences the solemnity of tax examination. The responsibility of tax examination and that of taxation management are so obscure that the two overlapped sometimes. We should stress the mass foundation to attack tax crimes and connect the tax investigation with the detection of tay crimes in the public security institutions