建立税务稽查制约机制文／宁德地区地税局副局长陈德芬建立税务稽查监督制约机制的必要性《中华人民共和国税收征管法》赋予税务稽查人员依法对纳税对象的课税依据和纳税行为实行监督、检查的权力，对那些偷税、骗税、抗税等违反税收管理的行为实施处罚的权力，以及采取税... The establishment of tax inspection mechanism / Ningde District Deputy Director of Land Taxation Bureau Chende Fen need to establish tax inspection supervision and restraint mechanism “People’s Republic of China Tax Collection and Administration Law” to give tax inspectors according to the tax object tax basis and tax supervision, inspection The power of those tax evasion, tax fraud, tax and other violations of tax administration penalties, as well as the tax ...