我国地方税收征管存在的问题及审计对策

税收是我国财政收入的主要来源，税收征管审计是审计工作的重要组成部分，通过近年来对地方税收征管审计发现，我国地方税收征收管理仍存在税收征管不到位、打击偷逃税力度不够、征管人员素质偏低等问题，在这种情况下，加强税收征管审计工作，对于促进建立税收收入稳定增长机制、提高税收征管的规范性具有深远的影响意义。本文主要分析了现阶段我国地方税收征管存在的主要问题，并提出了加强税收征管审计的途径和措施。

The tax is the main source of revenue, tax collection and auditing is an important part of the audit work, the local tax collection by recent audit found that the local tax collection and administration of tax collection remains in place to combat tax evasion is not enough, low quality of personnel administration and other issues, in this case, the audit work to strengthen tax collection, tax revenue for the promotion of the establishment of stable growth mechanism to improve tax collection has a profound impact on the normative significance. This paper analyzes the main problems at this stage of the existence of local tax collection, and proposed ways to strengthen tax collection and audit measures