关于税务稽查体制的探讨

A Discussion on the Inspection System of Taxes

税务稽查体制的构建 ,既要有利于税收公平原则之实现 ,规范征纳双方的行为 ;又要有利于提高税收的制度效率 ,实现公共行政之效率。在现阶段税务机关仍然以收入任务为中心的情况下 ,应该优先考虑制度效率 ,以实现税收快捷、节约、有效之征收。在稽查机构的设置上 ,宜采取相对分离的稽查模式。

The formation of the tax inspection system is not only beneficial to the realization of the principle of tax equitability or regulating the behaviour between tax collectors and tax payers,but also beneficial to increasing the efficiency of tax system.In view of the circumstances that the tax authorities take earnings as their main task,the system efficiency should be considered first and a seperated tax inspection model should be taken.