建立税务稽查选案指标体系的原则和方法

The Principles and Ways for Building up the Indicator System as the Tax Inspection Aim

选案是税务稽查工作的起点,是实施税务稽查的前提和基础。选取税务稽查选案评价指标应遵循适应性、规范性、重要性、综合性、简洁性、易得性、稳定性七项原则。结构模型是选取稽查指标的有效方法。建立税务稽查选案指标体系,应根据软硬指标的不同特点,扬长避短,科学配置,从而准确界定企业纳税行为的合法性。

Choosing aims is a start for tax inspection and also a premise and foundation to put tax inspection into effect. The assessment criteria as the tax inspecting aim should follow its adaptability, regulation, importance, complexity, simplicity and stability. The structure pattern is an effective way to choose inspection indicator. For building up the indicator system as the tax inspecting aim, definding the legality of the tax behavour of business should be based on the different features of the soft and hard indicator, showing its strong points and hiding its weaknesses and allocating it scientifically.