完善税务稽查的新思考

New Reflections on the Improvement of Tax Investigation

税务稽查是税收征管工作极其重要的一环。按照新的稽查模式的要求,目前我国稽查工作还存在不少问 题。落实税务稽查“四分离”制度、提高稽查人员素质、注重稽查质量、确保查案准确、严厉打击偷逃骗税是完善税务稽查的主 要措施。

The tax check plays an important role in the tax revenue levies and management. According to the new demands of tax checks, there are many problems in the check work in our country. For this reason, This article studies the following problems on how to perfect tax check, to check the system that' four separates', to improve and check personnel's quality,to pay attention to checking quality, to guarantee the checking case accurately, and to attack tax evasion and so on.