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浅谈税务机关在税务检查中的权力和税务检查形式
来 源:www.71-fuwu.com     发布时间:2016-7-11 11:39:43

    税务机关在税务检查中的权力。为保证税务机关能通过检查全面真实地掌握纳税人和扣缴义务人生产、经营及财务情况,税收征管法明确规定了税务机关在税务检查中的权力,包括:查账权、场地检查权、责成提供资料权、调查取证权、查证权、检查存款账户权,并对各项权力的行使规定了明确的条件和程序。


    税务检查形式。按实施主体分类,税务检查可分为税务稽查和征管部门的日常检查。税务稽查是由税务稽查部门依法组织实施的,对纳税人、扣缴义务人履行纳税义务、扣缴义务的情况进行的全面的、综合的专业检查,主要是对涉及偷税、抗税和骗税的大案要案的检查。征收管理部门的检查是征管机构在履行职责时对征管中的某一环节出现的问题或者防止在征管某一环节出现问题而进行的税务检查。

The power in the tax authorities in tax inspection. Can to ensure that the tax authority by checking the comprehensive real grasp of taxpayers and withholding agents production, management, and financial situation, the tax administration law shall expressly provide the tax authorities in the power of tax inspection, including: right of audit, site inspection, obliged to provide information, the right of investigation, the right to verify, check account rights, and exercise of the rights of the various provisions of the specific conditions and procedures.


The tax inspection form. By implementing subject classification, can be divided into tax inspection and collection department to examine the daily check. Tax inspection, as the tax inspection department shall organize the implementation of, for taxpayers and withholding agents to perform the obligations to pay taxes, the withholding obligation is a comprehensive, integrated, professional inspection, mainly for major cases involving tax evasion, tax revolt and tax fraud. Impose administrative department of the check is collection agencies perform their duties with a collection of a certain link problems or to prevent the problems of the collection and administration a link of tax inspection.


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