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浅议当前税务审计中存在的问题
引用本文:叶建芳,Xiaochun Hou.浅议当前税务审计中存在的问题[J].涉外税务,2008(2).
作者姓名:叶建芳  Xiaochun Hou
摘    要:随着税务审计的深入开展,完善审计法律、法规,创造和谐税收环境显得尤为重要。本文针对当前税务审计中存在的问题,结合国际通常做法,探讨相关举措,提出了加强我国税务审计工作的建议。

关 键 词:税务审计  工作底稿  审计规程

A Tentative Analysis on Issues in Tax Auditing
Jianfang Ye,Xiaochun Hou.A Tentative Analysis on Issues in Tax Auditing[J].International Taxation In China,2008(2).
Authors:Jianfang Ye  Xiaochun Hou
Abstract:Along with the in-depth development of tax auditing, it becomes more and more important to perfect auditing laws and regulations and create a harmonious tax environment. Based on analysis of issues in tax auditing in China, combined with international experiences, the paper puts forward some suggestions on enhancing tax auditing in our country.
Keywords:Tax auditing Working sheet Regulations of auditing
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