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税收专业化稽查是税务部门在实行税源专业化管理新型征管模式的背景下,依托信息管税平台,整合信息资源,遵循税务稽查工作规律,围绕风险管理机制,优化人力资源配置,打造专业化团队,查管互动,把有限的稽查资源优先运用于风险大的企业,加大稽查力度和拓展稽查深度,建立精选、专查、独审的专业化税收稽查新模式,从而有利于推进税源专业化管理,有利于提升税收稽查工作水平。
Tax specialization inspection is the tax department in the context of the implementation of the new tax collection and management model of tax source specialization, relying on information tax management platform, integration of information resources, follow the tax inspection work rules, around the risk management mechanism, optimize the allocation of human resources and create specialized team , Check and control the interaction, the limited resources of inspection to give priority to the risk of large enterprises, increase the audit efforts and to expand the depth of inspection, the establishment of selected, special investigation, review of the specialized tax audit mode, which will help promote the tax source professional Management, is conducive to improving tax inspection work level.