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税收征管审计就是对征收机关执行税收征收管理监督制度的正确有效性进行审计。税收征管审计的内容包括:税务登记审计;纳税鉴定审计;纳税申报审计。
The tax collection and administration audit is the audit of the correctness and effectiveness of the tax collection and administration system of the tax collection agencies. Tax collection and management of the audit include: tax registration audit; tax assessment audit; tax returns audit.