摘要
现行税务稽查模式在实施中存在选案职能不完善、审理职能不健全、部门之间协调不够、机构设置及分工不合理、执行工作难度大等问题 ,制约着税务稽查职能的充分发挥。进一步完善税务稽查模式是当前税收工作面临的重要课题。
There are some problems in the present patterns of auditing inspection,such as an imperfect function of alternative cases,unreasonable function of inquisition,unbalanced relationship of departments,unsound organization and division of labour,and hard to work.Therefore,it is very important to perfect the patterns of auditing inspection at present.
出处
《税务与经济》
北大核心
2000年第4期39-40,共2页
Taxation and Economy
关键词
税收征管
税务稽查模式
选案职能
中国
tax collection and management
patterns of tax auditing inspection
function of alternative cases
function of inquisition
