基于河南地税专业化稽查推进过程的研究

Study on Henan Land Tax Specialization Examination Advancement Process

近几年来,全国税务稽查部门坚持依法稽查,通过强化科学、专业化管理,税务稽查职能作用得到充分发挥。但是,当前税务专业化稽查推进工作尚处于探索阶段。如何进一步深化专业化税务稽查,提高纳税遵从,提升工作质效是亟待研究的问题。文章在调研基础上,针对税务专业化稽查工作面临的问题和薄弱环节,提出推进专业化稽查工作对策和建议,以期对专业化稽查有所帮助。

In recent years, the National Tax Inspection Department adhere to the inspection in accordance with the law.By strengthening the scientific and professional management, it gives full play to the role of the tax audit functions. However, the current tax professional inspection work is still at the exploratory stage. It is a urgent research question how to further deepen specialization and improve tax compliance and enhance the quality of work. The article based on the research of the problems and weak links of tax specialized inspection work, promotes the specialized audit work countermeasures and suggestions in order to help the specialized inspection.