由于新加坡的税收征管形式主要采取申报制 ,即假定纳税人的各项申报是真实的 ,据以估税征收。因此 ,在日常征管中一般不搞例行检查 ,只有当纳税人被举报或估税官发现重大偷逃税嫌疑时 ,才进行立案检查。为此 ,新加坡税务署专设了一个“情报及侦察处”,负责税务检查工作 ,该处下 As Singapore’s tax collection mainly take the form of reporting system, which assumes that the taxpayer’s declaration is true, so assess the tax collection. Therefore, routine inspections are generally not routinely conducted in daily administrations, and filing inspections are conducted only when the taxpayer is reported or the assessor discovers the suspicion of major tax evasion. To this end, the Singapore Revenue Agency has set up a “intelligence and Reconnaissance Office”, responsible for tax inspection work, where