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税务机关聘请税务师事务所参与税务检查行为从各个方面体现了改革的要义,从税务师事务所方面看,可以激发税务师事务所的社会竞争力,推动税务师事务所的长足发展,提高事务所的社会生存力;从税务机关方面,既可以提高税务检查工作的整体水平,也可以提高税务工作的科学性、公正性与透明性;从被服务方来看,它们得到了公正、高效、透明的税务服务。
The tax authorities engaging tax auditors to take part in tax inspections embody the essence of reform in all aspects. From the aspect of tax law firms, they can stimulate the social competitiveness of tax auditors and promote the rapid development of tax law firms and improve their services The social viability of the tax authorities; both from the tax authorities, can improve the overall level of tax inspection work, but also can improve the scientific, fair and transparent tax work; from the service side, they have been fair, efficient, Transparent tax service.