税务稽查的功能、问题及完善路径研究

Tax Inspection’s Function Problems and Perfect Way Research

税务稽查是税收的重要环节,税收越发展,稽查越重要。目前,我国税务稽查工作存在着很多问题和不足,这将直接影响中国整体税务工作的协调发展和国家税收的保全。因此,研究税务稽查的完善路径对于我们构建和谐税收具有重要的理论和实践意义。

A tax audit is an important link of the tax,more tax development,more inspect became important.At present,our tax inspection work has many problems and the insufficiency,which will directly influence China＇s overall tax work coordinated development and state tax preservation.Therefore,the study of tax inspection for us to construct harmonious perfect path tax has important significance in theory and practice.