税务稽查发现问题如何划清征纳责任□厦门市地方税务局课题组偷税、骗税、抗税等现象屡禁不止，甚至愈演愈烈，这其中的主要原因就是税务稽查处理中，以事论事，或以补代罚，以罚代刑，而没有真正地划清责任、追究责任。《中华人民共和国税收征收管理法》（下称《征管法》... Tax inspection found that how to draw clear the issue of responsibility □ Xiamen Local Taxation Bureau of Tax evasion, tax fraud, tax and other phenomena repeatedly banned, or even intensified, the main reason is that the tax audit process, to discuss the matter, or to fill Instead of penalty, penalty for execution, without really clear responsibility, accountability. Law of the People’s Republic of China on Tax Collection and Administration (hereinafter referred to as the “Law on the Administration of Tax Collection” ...