| 以下仅列出文章摘要、提纲简介，如需获取全文阅读权限，或原创定制、长期合作，请随时联系。 微信QQ:312050216 |
 |
 |
| 税务稽查体制改革中的问题 摘要 随着时代不断发展，我国经济水平不断提升，现代化进程不断加快，需要我们不断加深我国机构与行政体制的改革。其中，税务稽查是改革工作中的重要环节，更是税收工作过程中防范各种税法犯罪的最后一道防线。为了适应发展需求，需要我们不算加强税务稽查的监管、惩处、教育等功能，以此来加强税法打击力度，减少税收过程中出现的违法行为，加强税务稽查重要性，迎合我国机构改革后的发展需要。 在以机构改革为背景的前提下，本文计划以N市税务稽查体制发展历程为代表，分析我国税务稽查改革情况。目前机构改革后我国税务稽查体制存在如下问题：机构改革后税务稽查的重要性并未受到重视；税务机构对于稽查职能职责的关系需要理顺；税务稽查法制化建设需要加强；税务机构稽查力量需要提升；一些稽查人员对于工作积极性还有待提高；各个部门对于工作协作关系还需要不断改善；税务稽查体制整体的信息化建设仍需要不断改进。本文结合国外关于开展税务稽查的相关经验，综合国内外发展情况，提出符合我国国情的意见。目前，我国税务稽查工作的顺利开展需要其更好地发挥税务稽查的职能作用。不仅需要培养税务稽查相关的优秀人才，同时也要尽快完善相应的信息建设，同时也要注重完善相应的法律保障。随着目前我国网络技术的不断提升，涉税犯罪层出不穷，只有发挥税务稽查的职能才能有效地减少犯罪案例的发生。 关键词：税务稽查体制 纳税遵从 机构改革 Abstract With the continuous development of the times,China's economic level continues to improve,the process of modernization continues to accelerate, we need to continue to deepen the reform of China's institutions and administrative system. Tax inspection is an important part of the tax work,but also the last line of defense to prevent various tax crimes in the process of tax work. In order to meet the needs of development,we need not to strengthen the functions oftax inspection, supervision,punishment and education, so as to strengthen the crackdown of tax law, reduce illegal acts in the process of Taxation, and strengthen the importance of tax inspection, so as to meet the development needs of China's institutional reform. Under the background of institutional reform, taking the development of tax inspection system in n city as the analysis object,through understanding the work situation before and after the reform of n city,we can understand the problems existing in the current tax inspection system after the institutional reform; through the analysis of the main problems,the importance of tax inspection after the institutional reform has not been paid attention to, and the tax authorities' responsibilities for the audit function have not been paid attention to The relationship needs to be straightened out, the legal construction of tax inspection needs to be strengthened, the inspection strength of tax authorities needs to be improved, and the enthusiasm of some inspectors for work needs to be improved, and the cooperation relationship between various departments needs to be improved continuously. According to the overall informatization construction of tax inspection in China, it still needs to be improved. China's institutional reform time is relatively short,we need to combine the relevant experience of foreigntax inspection, domestic and foreign combination, and put forward the opinions in line with China's national conditions. At present, the smooth development of China's tax inspection work needs it to play a certain role.It is not only necessary to cultivate excellent talents related to tax inspection,but also to improve the corresponding information construction as soon as possible. On the basis of this,we should also pay attention to the improvement of the corresponding legal protection. With the continuous improvement of China's network technology, tax related crimes emerge in an endless stream. Only by playing the function of tax inspection can we effectively reduce the occurrence of criminal cases. Key words: Tax inspection; tax compliance; institutional reform |
