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当前税务稽查改革过程中存在的突出问题是,稽查与征管的关系,稽查与日常检查的关系,稽查与结算、汇算的关系,上级稽查与下级稽查的关系、稽查“查外”与“促内”的关系等五大关系尚未完全理顺,以至于一定程度上影响了稽查改革的正常进行,制约了稽查职能作用的充分发挥。本文针对这些问题,结合湖北省实际,在广泛调查的基础上,认为应进一步理顺稽查与征管的关系,明确各自的职能、职权和职责,并按专业化管理的要求,调整税务机构设置,同时建立健全工作运行机制,加强征、管、查各环节的协调与合作;要澄清认识,科学界定税务稽查与日常检查的内涵和外延,实行税务检查权的归口统一管理;取消“保姆式”结算、汇算的传统做法,按税收征管新模式和新的税收征管法的要求,还权干纳税人;积极推行一级稽查模式,完善联动稽查机制,同时明确“双重管理”的内容,进一步强化税务稽查的管理职责;正确认识税务稽查“查外”与“促内”的关系,在“查外”中实现“促内”,以确保税务稽查职能作用的全面发挥。
The current outstanding problems in the process of tax inspection reform are the relationship between inspection and collection and management, the relationship between inspection and daily inspection, the relationship between inspection and settlement and settlement, the relationship between superior inspection and subordinate inspection, The relationship between the five major internal relations has not been fully straightened out to the extent that it has affected the normal progress of the audit reform to a certain extent and restricted the full play of the role of the inspection function. In view of these problems, combined with the actual situation in Hubei Province, on the basis of extensive investigations, we think that the relationship between inspection and collection and administration should be further clarified, their respective functions, powers and duties clarified, and according to the requirements of professional management, the tax authorities should adjust their establishment, At the same time, we should establish and improve a working mechanism for work and strengthen the coordination and cooperation in the collection, management and inspection of all aspects; clarify the connotation and denotation of tax inspections and daily inspections in a scientific way, clarify the centralized management of tax inspection rights, and abolish “nanny-style” Settlement and settlement according to the new model of tax collection and management and the requirements of the new tax collection and administration system, and also the right taxpayers; actively promote the first-level inspection model and improve the linkage inspection mechanism, at the same time, clarify the content of “double management” and further Strengthen the management responsibility of tax inspection; correctly understand the relationship between tax inspection “investigation outside” and “promote internal”, “promote internal” in “inspection outside” to ensure the full play of the function of tax inspection.