提高税务稽查效能的思考

On Improving the Efficiency of Tax Inspection

税务稽查是税收征管体系的重要组成部分。如何提高税务稽查效能是摆在税务部门面前的一个重要课题。本文试从当前税务稽查工作存在的问题与现状着手,对制约税务稽查效能提高的因素进行分析,提出提高税务稽查效能的思路与对策。

Tax inspection is one of the most important components in tax collection and management system. And how to improve the efficiency of tax inspection is a vital issue that the tax departments should pay attention to. Based on the problems existing in tax inspection and the current status, this paper makes a study into the factors affecting the improvement of tax inspection, and also puts forward some thoughts and countermeasures.