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1999年7月,国家经贸委、财政部、国家税务总局等十部门联合下发了《控制对企业进行经济检查》的规定,要求“行政机关依照法律、法规对企业进行经济检查,应当统筹安排、注重效率、保证质量、避免重复。”在该规定中还明确指出,“税务机关对同一企业的税务检查,每年不得超过两次”。同年11月,在全国税务稽查工作会议上再次将多头重复检查问题列入重要议事日程。国家税务总局决定在全国实行税务检查计划制度,以进一步解决多头重复检查问题。一个重复检查问题能引起全国上下的广泛关注和重视,究竟是为什么呢?
In July 1999, the State Economic and Trade Commission, the Ministry of Finance, the State Administration of Taxation and other 10 departments jointly issued the “Controlling the Economic Inspection of Enterprises” and demanded that “the administrative organs conduct economic inspections of enterprises in accordance with laws and regulations and should make overall plans Arrangements, focus on efficiency, quality assurance, to avoid duplication. ”“ In the regulation also clearly pointed out that ”the tax authorities for the same enterprise tax inspection, no more than twice a year". In November of the same year, once again, the issue of repeated head inspections was listed on the important agenda at the national tax inspection conference. The State Administration of Taxation decided to implement a tax inspection plan system throughout the country to further solve the problem of repeated double check. A repeat inspection problem can cause widespread concern and attention from all over the country. Why?