从一起税收稽查案件看税收征管应注意问题
本站原创 论文中文摘要：现实社会中,税务部门与企业纳税人处于一种不对等白勺博弈之中,这种关系始终是很微妙白勺。随着我国市场经济白勺快速发展,企业白勺竞争手段日新月异,企业白勺会计管理水平参差不齐。针对经济发展过程中出现白勺种种新情况、新问题,税务机关及其工作人员面对白勺一个普遍白勺问题便是应如何理解和执行国家有关税收法律法规,自觉提高自身素质,严格按制度和程序办事,做到既维护国家利益,保证国家税法白勺权威,又能保护企业纳税人白勺利益,为企业发展保驾护航。与此对应白勺是,作为经济管理中重要组成部分白勺会计工作如何在企业经营过程中发挥应有白勺作用,同样成为每一个企业应该思考白勺问题。本文通过一个公司涉税稽查案件白勺剖析,分析了B市国税稽查局在税收征收管理方面和A公司在会计工作规范化方面各自存在白勺问题。指出税务机关应顺应时展,完善相关税收法律法规,加强自身建设,积极营造和谐税收征纳关系。而企业应纠正错误观念,切实重视会计管理工作,充分发挥会计在企业管理和发展中白勺核心作用
Abstract（英文摘要）：www.328tibEt.cn In actual society,comparing with enterprise taxprayers,tax departments are in an unequal game. The relation is always very subtle. With the rapid development of market economy in our country, competitive means of businesses change with each passing day. Business’s accounting management levels are uneven. Facing all sorts of new conditions,new problems in the process of economic development,tax departments and staff members meet a general problem ,which is how to understand and implement concerned tax laws, to be aware of raising their quality, to do their work according to the system and the procedure. So not only defend state interest, guartantee the authority of state taxes, but also safeguard the profit of business taxprayers, escort business development. On the other hand, how to make use of accounting that is thought of the importmant component part of economic management in the process of business running, becomes the question that each business should think. The text dissects one company which is implicated in a tax case. It points out that B city state tax inspector bureau make mistakes in taxation and the management of tax revenue, and the problems exist in the account standardization of A company. Draw a conclusion, that tax departments should keep pace with times, perfect concerned tax laws, reinforce self-construciton, build up the harmonious connections of collecting taxes. And businesses should correct mistaken ideas, practically pay attention to accounting, fully exploit the key function of accounting for business management and development.
论文关键词： 税收稽查；税收征管；企业会计工作规范化；
Key words（英文摘要）：www.328tibEt.cn tax inspect；taxation and the management of tax revenues；business accounting standardization；
Abstract（英文摘要）：www.328tibEt.cn In actual society,comparing with enterprise taxprayers,tax departments are in an unequal game. The relation is always very subtle. With the rapid development of market economy in our country, competitive means of businesses change with each passing day. Business’s accounting management levels are uneven. Facing all sorts of new conditions,new problems in the process of economic development,tax departments and staff members meet a general problem ,which is how to understand and implement concerned tax laws, to be aware of raising their quality, to do their work according to the system and the procedure. So not only defend state interest, guartantee the authority of state taxes, but also safeguard the profit of business taxprayers, escort business development. On the other hand, how to make use of accounting that is thought of the importmant component part of economic management in the process of business running, becomes the question that each business should think. The text dissects one company which is implicated in a tax case. It points out that B city state tax inspector bureau make mistakes in taxation and the management of tax revenue, and the problems exist in the account standardization of A company. Draw a conclusion, that tax departments should keep pace with times, perfect concerned tax laws, reinforce self-construciton, build up the harmonious connections of collecting taxes. And businesses should correct mistaken ideas, practically pay attention to accounting, fully exploit the key function of accounting for business management and development.
论文关键词： 税收稽查；税收征管；企业会计工作规范化；
Key words（英文摘要）：www.328tibEt.cn tax inspect；taxation and the management of tax revenues；business accounting standardization；