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随着征管改革的不断深化,税务稽查的选案准确率不高已明显成为制约稽查效率提高的“瓶颈”。当前,我省国税系统已基本实现了由计算机辅助的专业化选案,选案作为税务稽查实务的首要环节,准确率提高较快,但总体来看还是不高。为进一步提高稽查选案准确率,笔者对白银市国税局近三年的稽查选案情况进行了统计分析,得出了一些启发性的结论。 一、白银市国税局2000年～2002年稽查工作概况及分析
With the continuous deepening of collection and administration reform, the accuracy of the tax inspection is not high, which has obviously become the “bottleneck” that restricts the improvement of inspection efficiency. At present, our province’s tax system has basically achieved computer-assisted specialization and selection of cases as the most important part of the tax inspection practice. The accuracy rate has risen rapidly, but overall it is still not high. In order to further improve the accuracy of the audit selection, the author conducted a statistical analysis of the auditing selection of the IRS in the past three years in Silver City and reached some enlightening conclusions. First, the Silver City IRS 2000 ~ 2002 inspection work overview and analysis