税务稽查职能的探讨

随着新的征管模式的形成，税务稽查“重中之重”的作用日益呈现。由于当前的税务稽查体系还不完善，严重地影响了稽查职能作用的充分发挥，因此，必须正确认识税务稽查职能，进一步规范税务稽查体系，促使税务稽查由“收入型”向“执法型”转变，充分发挥其职能作用，使其成为推进依法治税、促进税收征管的重要手段。

A Discussion on the Function of Taxation Inspection System

As the formation of the new collection model, taxation inspection becomes more important than ever. There are many problems in the present tax inspection system, such as backward means of tax auditing inspection,low efficient inspection and imperfect function of poor coordination among different departments. We should change the model from taking earnings as their main task to enforcing tax law to improve our work.