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随着经济的不断发展,企事业单位偷、逃、骗税等违法行为的形式和手段越来越隐蔽,为加大大案要案的打击力度,各级税务机关积极采取有效措施,严厉打击,取得了可喜的成果。税务稽查在这方面发挥了重要作用,特别是全国开展整顿和规范税收秩序以来,吉林省地税局稽查局查处了一批涉税违法案件,维护了税法的尊严。为了使税务干部树立案件意识,规范执法行为,从本期开始本刊将陆续刊载案例分析,供税务干部在实际工作中参考。
As the economy continues to develop, the forms and means of illegal acts such as theft, escaping and tax fraud by enterprises and institutions become more and more concealed. In order to intensify the crackdown on major and important cases, tax authorities at all levels actively take effective measures to crack down on and obtain The gratifying results. Tax audits play an important role in this regard. Since the rectification and standardization of the taxation order throughout the country, the Inspection Bureau of Jilin Province Local Taxation Bureau has investigated and dealt with a number of tax-related illegal cases and upheld the dignity of the tax law. In order to make the tax cadre establish the case awareness and standardize the law enforcement activities, this issue will be successively published in this issue of case analysis for the tax cadres in the actual work of reference.