摘要
加强税收检查工作是整个税务系统的重要任务，也是基层税务部门，尤其是税收稽查部门亟待解决的问题。目前，我国的基层税收执法法治化取得了一定成效，达到了较高的水平。但在权力行使、执法考核等方面仍存在一些问题，在简政放权大环境下，税务机关后续监管存在较大压力。提升税收执法的公正透明度、强化税收检查工作，是税务机关新的使命。本文通过分析当前税收检查工作存在的难点和问题来分析对策。
Strengthening tax inspection is an important task of the whole tax system. It is also a problem that the tax departments at the grassroots level, especially the tax inspection department, should solve urgently. At present, the rule of law of grass-roots tax law enforcement in China has achieved certain results and reached a high level However, there are still some problems in the exercise of power and the assessment of law enforcement. Under the environment of simple government and decentralization, there is a great pressure on the follow-up supervision of the tax authorities. Improving the fairness and transparency of tax law enforcement and strengthening tax inspection are the new mission of the tax authorities. This paper analyzes the difficulties and problems existing in the current tax inspection work to analyze the countermeasures
关键词
税收检查
难点
对策
问题
tax inspection
difficulties
countermeasures
problems
