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在创建学习型税务机关中,笔者认为应抓好以下几个方面: 一、尽快理顺稽查管理体制,加强稽查专业化的进程。要积极推行一级稽查体制改革,扩大一级稽查的管辖范围,要实行上级稽查机关与主管税务机关对下级稽查部门双重行政领导的新体制,强化稽查系统内部的相对独立性。要认真贯彻国家税务总局《关于税务稽查实施意见》,进一步明确和理顺管、查之间的职能分工,突出重点稽查的作用,推进稽查专业化的进程。
In creating a tax-type tax office, I believe that we should do a good job in the following areas: First, as soon as possible rationalize the inspection management system to strengthen the audit process of specialization. To actively promote the reform of the first-level inspection system and expand the jurisdiction of the first-level inspection, it is necessary to implement the new system of double-administrative leadership by the higher-level inspection department and competent taxation authority to lower inspection departments, and strengthen the relative independence within the inspection system. It is necessary to conscientiously implement the “Opinions on the Implementation of Tax Inspection” formulated by the State Administration of Taxation to further clarify and rationalize the division of functions between management and inspection, highlight the role of key audits and advance the process of inspection specialization.