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税务稽查选案制度(以下简称选案制度),意在通过对若干反映纳税人偷逃税概率大小及查处价值大小的指标,以准确地确定税务稽查所要查处的对象。本文将就建立税务稽查制度的一些问题展开探讨,以促进这一制度在实践中能够早日得以实施。
Tax inspection system (hereinafter referred to as the election system) is intended to accurately determine the objects of tax inspection through a number of indicators that reflect the probability of taxpayers’ tax evasion and investigate the value of the size. This article will discuss the establishment of tax inspection system to explore some of the issues in order to promote this system can be implemented in practice as soon as possible.