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湖北省宜昌市国家税务局不断探索、完善税务稽查预案制,在正式稽查工作开展之前,根据行业或企业特点,预先制定稽查预案。精心编制税务稽查预案。一是立足关键要素编制预案。一方面,结合行业特点、经营模式、税收管理现状等情况,制定行业稽查预案;另一方面,结合会计核算形式、历史检查记录等个性化指标,制定单户稽查预案。二是着眼经验规律编制预案,通过对单户检查结果进行收集、整理、
Yichang City, Hubei Province, the State Administration of Taxation constantly explore and improve the tax audit plan, before the formal inspection carried out in accordance with industry or business characteristics, pre-defined audit plan. Elaborate tax inspection plan. First, based on the key elements of the preparation plan. On the one hand, it formulates the industry inspection plan in light of the characteristics of the industry, business model and the status quo of tax administration. On the other hand, the Company plans to develop a single-household inspection plan based on individualized indicators such as accounting forms and historical inspection records. Second, focus on the experience of the preparation of plans, through the single-family inspection results to collect, organize,