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“管理型检查”与“执法型检查”既互相补充,又有所区别。合理区分两者的性质,对于提高税务检查效率具有重要的现实意义和深远的影响。
“Management inspection ” and “law enforcement inspection ” both complement each other, there are differences. Reasonable distinction between the nature of the two, for improving the efficiency of tax inspection has important practical significance and far-reaching impact.