加强税务稽查工作的思考

The Reflection on Improving the Tax Inspect

加强税务稽查工作,从税务机关内部来看:明确内部各环节的职能;提高稽查人员的素质;加强稽查审理工作;保证处理决定的顺利执行。从治理社会环境来看:加大惩处力度;规范社会中介机构;排除地方政府的行政干扰。

There are two ways to improve the tax inspect. First,it should be considered from the inside of taxation authorities, that is, to identify the functions inside the body; to improve the quality of the tax inspectors; to emphasize the inspect inquisition and make sure to cany out the decisions. Second, it should be considered from the social environment, that is,to strengthen the punishment,to regulate the scocial medium agencies and to deplete the disturbance from the local government.