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2007年3月,深圳市地方税务局以机构调整为契机,全面贯彻落实科学发展观,实现税务稽查部门从管理与稽查两手抓向专司纳税人偷、逃、抗、骗税案件查处职能的转型,着力打造“专、精、强”的稽查队伍。本文结合深圳市地方税务局第一稽查局有关稽查工作实践,提出建立新型税务稽查立体架构的设想并加以分析。
In March 2007, the Local Taxation Bureau of Shenzhen took the chance of institutional adjustment as an opportunity to comprehensively implement the scientific concept of development and realize that the tax inspection department should pay special attention to the investigation and handling of taxpayers’ cases of stealing, escaping, resisting and cheating tax from the management and inspection departments Transformation, strive to create “special, refined, strong” inspection team. Based on the relevant inspection work practices of the First Inspection Bureau of Shenzhen Local Taxation Bureau, this article proposes and analyzes the idea of establishing the new tax inspection stereo structure.