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“约谈式”检查方法即通过预约,要求约谈对象在约定的地点(税务机关或企业内)接受稽查人员的涉税调查,在调查中主要通过交谈的形式向纳税人宣传税收政策,动员其主动陈述存在的涉税问题,并经整理谈话记录形成案件资料,据以进行税务处理。天津市河北区地方税务局曾在2004年的涉外稽查工作中探索性地应用了这一检查方法,对某外籍纳税人经过四次约谈,查补个人所得税款、罚款共计536891.86元,圆满完成了检查任务。2005年,该局稽查部门通过实践探索,将这一稽查方式应用于更广的范围,其中对所有高
“Interview ” inspection method that is through the appointment, the interviewee asked the interviewee at the agreed place (tax authorities or enterprises) to accept the inspectors tax investigation, in the survey mainly to promote the tax policy to taxpayers , To mobilize its own initiative to state the tax-related problems, and the formation of the case records of the conversation records, according to the tax treatment. The Hebei Local Taxation Bureau of Tianjin had exploited this method of inspection in its foreign-related inspection in 2004. After four interviews with a foreign taxpayer, it investigated and confiscated personal income tax with a total fine of 536,891.86 yuan, which was satisfactorily completed Check the task. In 2005, the audit department of the Bureau explored this practice through practice, applying the method of inspection to a wider scope, of which all high