At the same time tax audit was reinforced. 同时,税收检查要加强。
Tax Audit and Collection of Enterprise Income Tax in the Management of Applied Research 纳税评估及其在企业所得税征收管理中的应用研究
The amount of working papers as prescribed in the Procedures for Foreign-related Tax Audit is large, so all the localities may use them by selection. 《涉外税务审计规程》中规定的工作底稿量较大,各地可以选择性使用;
At the same time the author completed a TAFS ( Tax Audit File System) based on COM components. Tax revenue is the lifeblood of a country, tax audit is the most important work of tax collection and administration. 同时也实现了一个基于COM组件的税务稽查档案管理系统。税收是国家的命脉,税务稽查工作是整个税收征管工作的重中之重。
With the background, this paper provides and realizes the design scheme for the tax audit management information system based on the tax audit criterion. 鉴于以上情况,本文提出了按照税务审计规范建立涉外税务审计信息系统的设计方案,并加以实现。
Thus it gives a challenge to carry out the tax audit in the trade course. 这对税务稽查带来了很大挑战。
This paper firstly presents the implementation background of the Tax Audit System, and gives a brief introduction to software quality model and software quality management concept, and then introduces the major process and implementation of the Tax Audit System development in detail. 介绍了税务稽查软件的开发背景,提出了软件质量模型和软件质量管理的概念,详细论述了税务稽查软件开发过程中的软件质量管理工作的主要环节和实施办法。
The tax audit concerning foreign affair is a branch of modern audit. With the audit procedure, modern audit technology and corresponding documents, it audit the truth of the information declared by the foreign capital enterprise in a deep level. 涉外税务审计是现代审计的一个分支,利用审计程序、现代审计技术和相应的工作底稿制度,对涉外企业申报纳税信息的真实性进行深层次审核。
The Design and Realization of TAX Audit MIS 涉外税务审计信息系统的设计和实现
An Empirical Analysis of Tax Audit Policy in China 我国税务稽查政策的实证研究
Software Quality Management in Development of Tax Audit System 税务稽查软件开发过程中的质量管理
The Study on the Relationship of Tax Audit, Credit of Tax and Loss of Revenue 税务稽查、税收优惠与税收流失研究
Tax Audit in the whole work, as well as in national macro-economic management, have played an important role. 税务稽查在整个税收工作中,乃至在国家宏观经济管理中都占有重要地位。
Tax Audit is an important part of tax collection management as an administrative enforcement action of tax collection management, the quality and efficiency affect tax collection management to a very large extent. 税务稽查作为税收征管中的一种行政执法行为,是税收征收管理中重要的环节,其质量与效率往往在相当大的程度上影响着税收征管的质量与效率。
The taxation informatization is an important part of the national economy and social informatization and the tax audit is an important part of the tax collection as known as the "priority" of the tax work. 税收信息化是国民经济和社会信息化的重要组成部分,而税务稽查信息化又是税务信息化工作的重中之重。
However, according to socio-economic situation of the development, civil rights awareness, we are a clear understanding that there is a series of law enforcement tax audit issues. 但是,依据社会经济形势的发展,公民维权意识的提高,我们也清醒的认识到,税务稽查执法存在着一系列的问题。
Efforts to create a scientific and standardized tax audit law enforcement environment, the promotion of economic development are of great significance. 努力营造一个科学和规范的税务稽查执法环境,对促进经济发展具有重要的意义。
However, the phenomenon of a large number of tax losses and unsatisfactory description of the tax audit results of law enforcement, tax audit, there are many problems in practice. 然而大量的税收流失现象和差强人意的税务稽查执法效果说明,税务稽查在实践中存在诸多问题。
In recent years, China has made huge tax audit results, standardize the market economic order, the formation of a certain work processes and work norms. 近年来,我国税务稽查工作取得了巨大成效,规范了市场经济秩序,形成了一定的工作流程及工作规范。
According to the basis of the above analysis, the paper put forward policy recommendations in the following seven areas: institutional settings, tax registration, collection and management processes, tax assessment, tax services, tax audit, and management by objective assessment. 在上述研究分析的基础上,本文分机构设置、税务登记、征管流程、纳税评估、纳税服务、税务稽查和目标管理考核等七个方面,提出政策建议。
After pointing out the limitations, a new enterprise income Tax Audit index system are re-constructed. Chapter ⅵ: corporate income Tax Audit case studies-taking the practice of the IRS in Fuling District as an example. 在指出其局限性的基础上,重新构建了新的企业所得税纳税评估指标体系。六、企业所得税纳税评估案例分析&以重庆市涪陵区国税局实践为例。
In our country, "a computer network-based, tax returns and optimize service-based, centralized collection, focusing on inspection" of the current mode of tax collection, tax audit of the status and importance of the increasingly prominent. 在我国以计算机网络为依托,以纳税申报和优化服务为基础,集中征收,重点稽查的现行税收征管模式下,税务稽查的地位和重要性日趋凸显。
First of all, this chapter explains the basic concepts, describes the basic elements of the Tax Audit and characteristics. 本章首先阐释纳税评估的基本概念,介绍了纳税评估的基本内容和特点。
However, the current Tax Audit is still in the exploratory stage, which existing a number of problems. 但是,当前我国的纳税评估工作还处于探索阶段,还存在着若干问题。
Therefore, tax audit management is the key and problem of tax collection management. 因此,税务稽查的管理是税收管理的重点,也是其难点。
Tax Audit work in the tax work which also has an important role and status. 税务稽查工作在税收工作当中又具有举足轻重的作用和地位。
First of all, an assessment the development of tax audit, followed by the definition of our inspection of law enforcement according to relevant laws and regulations of the state. 首先将对我国税务稽查的发展、概念进行评析,其次通过国家相关法律规章制度对稽查执法权权利、义务的规定,对我国稽查执法权进行界定。
With the increasing requirement of scientific management for tax audit, the tax audit work encountered unpredicted challenges. 随着税务稽查管理科学化、精细化的要求不断的提升,税务稽查执法工作遇到了前所未有的问题和挑战。
Secondly, from the representation, origin and degree of proof, tax audit evidence also divided as Oral evidence and physical evidence, primitive evidence and spread the evidence, and direct evidence and indirect evidence. 其次,税务稽查证据的分类方法也从证据的表现形式、来源和证明力分为言词证据和实物证据、原始证据和传来证据、直接证据和间接证据。
Firstly, they have common features. Tax audit evidence also has feature of the objectivity, legitimacy and the characteristics of the relationship. 首先,特征相同,即税务稽查证据也具有客观性、合法性和关联性的特征。