论文部分内容阅读
审核评税具体指主管税务机关根据纳税人、扣缴义务人报送的纳税申报资料及日常掌握的各种涉税信息,运用一定的技术手段和方法,对纳税和代扣代缴税款情况的真实性、准确性、合法性进行综合评定,及时发现并处理纳税申报中的错误和异常申报现象,从而达到加强税源监控、强化税收征管的目的。它是介乎于税款征收和稽查之间的一个独立的环节。1998年国家税务总局曾印发《外商投资企业、外国企业和外籍个人纳税申报审核评税办法》,为审核评税工作提供了操作
Auditing assessment specifically refers to the competent tax authorities according to the taxpayers, withholding agents to submit tax returns and daily information of all kinds of tax-related information, the use of certain technical means and methods of tax and withholding tax situation The accuracy, validity of a comprehensive assessment of the timely detection and processing of tax returns in the wrong and abnormal reporting phenomenon, so as to strengthen the monitoring of tax sources, to strengthen the tax collection and management purposes. It is an independent link between tax collection and inspection. In 1998, the State Administration of Taxation issued the Measures for the Examination and Evaluation of the Tax Returns of Foreign-Invested Enterprises, Foreign Enterprises and Foreign Individuals, and provided an operation for auditing the assessment work