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随着市场经济的不断发展,税制改革不断深入,税务稽查工作的内容也发生了许多变化。一、目前税务稽查的特点(一)执法型稽查逐步取代收入型稽查随着税收征管改革不断深化,稽查与征收、管理职责的界定更加明晰,实现了权力与责任的统一。稽查的主要任务集中在调查处理税收违法案件,正确处理办案质量与办案数量、打击不法与保护合法的关系方面。避免了
With the continuous development of the market economy, the tax reform has been deepened and many changes have taken place in the content of the tax inspection. First, the characteristics of the current tax inspection (A) Law Enforcement Inspection Gradually replace the income tax inspection With the continuous deepening of tax collection and management reform, inspection and collection, the definition of management responsibilities more clearly, to achieve the unity of power and responsibility. The main tasks of the inspection focus on the investigation and handling of illegal tax cases, the correct handling of cases and the number of cases, the fight against illegal and legitimate protection of the relationship. avoided