摘要
对现行体制下的税务稽查工作所存在的问题和造成这些问题的原因进行分析,并在分析的基础上分别就建立严密的稽查组织体制、健全的稽查法律体制和先进完备的手段体制,以及监督约束机制等问题进行探讨,对构建新型的税务稽查体制进行了系统地研究。
Analysis is made to the problems in the current tax checking system and the causes that such problems arise. On such a basis, discussion is made on the establishment of a strict tax checking organization system, a sound tax checking legal system, an advanced execution system and a sound supervisory system. It is a systematic research into the establishment of a new tax checking system.
出处
《淮海工学院学报(自然科学版)》
CAS
2003年第1期74-77,共4页
Journal of Huaihai Institute of Technology:Natural Sciences Edition