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新《征管法》及《实施细则》自实施以来,有力促进了税收工作健康发展,进一步规范了执法程序和执法行为。但稽查部门在具体执行中还是遇到了一些问题,归纳如下: (一) 稽查局无权查处一般税务违法案件。新《征管法实施细则》第九条规定“稽查局专司偷税、逃避追缴欠税、骗税、抗税案件的查处”。目前,各级稽
Since its implementation, the new Law on the Administration of Tax Collection and the Detailed Rules have effectively promoted the healthy development of taxation work and further standardized the law enforcement procedures and law enforcement. However, the inspection department has encountered some problems in the concrete implementation, which can be summarized as follows: (1) The inspection bureau has no right to investigate and deal with general tax illegal cases. Article 9 of the Detailed Implementation Rules for the Law of the People’s Republic of China on the Implementation of the Regulations on Tax Collection and Management stipulates that “the investigation bureau shall exclusively evade taxes, evade tax-recovery and tax fraud, and investigate and deal with tax-resistant cases.” At present, all levels of Ji