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关于征收、稽查关系问题的探讨史继富周立渊征收与稽查是税务机关税收征管工作的两个方面，也是税收征管改革的重要内容。随着征收与稽查两个相对独立体系的逐步确立，正确处理两者关系就成为建立科学合理的税务机关内部机制、确保税收征管改革顺利进行的重要条件。一、征...
Discussion on the Relationship between Collection and Inspection Shi Jifu Zhou Lvyuan Collection and inspection are two aspects of the tax collection and administration of the tax authorities and also an important part of the tax collection and administration reform. With the gradual establishment of the relative system of collection and inspection and the correct handling of the relationship between the two, it becomes an important condition for establishing a scientific and reasonable taxation authority internal mechanism and ensuring the smooth progress of tax collection and administration. First, levy ...