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随着经济全球化、市场化和科技化,经济税源结构越来越复杂,纳税人跨国跨地区经营越来越频繁,电子商务、网上交易越来越普遍,不法分子利用高科技手段作案,违法犯罪呈现出集团化、网络化、智能化和跨地区流动的发展趋势,给税务稽查工作带来更加严峻的挑战。目前税务稽查工作中存在的一些问题降低了稽查效能,阻碍了税务稽查职能的发挥,有待进一步完善和改进。
With economic globalization, market-oriented and technology-oriented, the structure of economic tax sources is becoming more and more complex. Taxpayers operate more and more frequently across regions and regions. E-commerce and online transactions are becoming more and more commonplace. Criminals use high-tech means to commit crimes and illegally violate the laws Crime presents the development trend of collectivization, networking, intelligence and transregional mobility, posing a more serious challenge to the tax inspection work. At present, some problems in the tax inspection work have reduced the efficiency of inspection and hindered the development of the tax inspection function, awaiting further improvement and improvement.