Problems of China s Tax Inspection and Countermeasures;
我国税务稽查中存在问题和对策研究
Tax inspection, as a technical course, demands students to master relevant theoretical knowledge and technical methods and makes independent decisions and policies.
税务稽查是一门具有很强技术性的课程,要求学生掌握稽查的相关理论知识和技术方法,能够对复杂问题独立地做出判断和决策。
Design and Realization of the Tax Check Management System;
税务稽查管理系统的设计与实现
In this paper, after analyzing a tax check data of a city, we put forward a design about data warehouse of tax check system, explain the analysis model based on the algorithm of variance analysis, and analyze the accumulative history data of this city based on the algorithm.
在对某市税务稽查数据仓库系统分析的基础上,提出了税务稽查数据仓库系统的设计,详细阐述了基于方差分析算法的分析模型,并采用方差分析等算法对该市积累的历史数据进行了统计分析,得出了税务稽查的违法分布。
Buchanan s theory,the tax check departments are rational "economic person",thus they will take passive administration or nonfeasance in view of their own interests,which leads to tax run-off.
根据布坎南的理论,税务稽查部门是一个理性的“经济人”,他们基于自己利益得失的考虑,也会采取消极的行政行为或行政不作为,从而导致税收流失。
Random-selection policy will have a deterrent effect,while the nonrandom-selection policy,in which the tax audit agency is able to select the taxpayers with the higher level of noncompliance first,rises the efficiency of auditing.
不同的税务稽查政策对纳税人不遵从的影响是不同的,随机稽查政策能发挥税收稽查的威慑作用,而优先对最不遵从纳税人进行的非随机稽查政策具有较高的效率。
The development of electronic commerce made the conventional tax regulations invalid in some aspects, thus a number of problems appear, such as the unfair tax burden, the difficulties in taxation intendance and tax audit, and the international tax avoidance.
因此,中国应完善现有税法体系,积极研究制定有关电子商务税收的法律法规:确立科学的税收征管模式,强化税务稽查及确立税收评估制度等。
There are some grievous problems of tax leakage in the taxation collecting,which mainly result from the weakness of tax audit and the torrent of favorable treatment.
我国存在着严重的税收流失问题 ,造成这个问题的主要原因包括税务稽查不力和税收优惠过多过滥。
A Discussion on the Construction of Taxation Inspection System in China;
试论我国税务稽查体系建设
Using game theory,the paper analyses the action choice of tax authority and taxpayers in the process of taxation inspection.
运用博弈论分析税务机关与纳税人在税务稽查中的行为选择,可据此提出加强税务稽查,防止税收流失的建议:合理确定税务稽查概率和对象,增加稽查的威慑力;运用科学先进的税务稽查技术,提高稽查的准确率;严格惩处执法,提高偷税的预期风险和机会成本;教育与信誉评价相结合,提高偷税的心理成本;完善监控和信息获取机制,降低征收成本;构建税务机关内部质量考核指标体系,形成激励约束机制。
Abstrac:Strengthening taxation inspection is an important guarantee to strengthen taxation collection,to regulate tax-ation,to guarantee tax be transferred to the exchequer in time and full amount.
强化税务稽查是加强税收征管、规范纳税行为、保证税款及时足额入库的重要保证。
Tax investigators and prosecutors must prove that the violator knew the tax law and was aware that his actions were violations of the law.
税务调查官员和检察官必须证明违法者了解税法并且知道其行为违反法律。
Necessity and Feasibility of Sampling in Tax Management;
税务管理中实施抽样调查的必要性与可行性
Tax payers have the right to ask for invoice returning certificate when tax authorities take away invoices for examination.
24税务机关调出发票查验时,纳税人有索取发票换票证的权利。
A Survey on the Tax Services for Large Business:Taking Offshore Oil Tax Administration Substation of Shenzhen Municipal Office of the State Administration of Taxation as an Example
对加强大企业纳税服务的调查——以深圳市国家税务局海洋石油税收管理分局为例
I'm afraid you can't pull the wool over the eyes of the Tax Inspectors. They have ways of finding out.
我看你蒙骗不了税务稽查员,他们有多种调查办法。
The Study on the Relationship of Tax Audit,Credit of Tax and Loss of Revenue;
税务稽查、税收优惠与税收流失研究
The investigators of Ministry of Commerce, General Administration of the Customs and State Administration of Taxation should abide by corresponding laws, regulations and rules of the state during the investigation.
商务部、关总署和税务总局的调查人员在调查过程中应该遵守国家相关的法律、规和规章。
Most often, the Criminal Investigation Division of the I.R.S. will uncover suspicious activities while prosecuting guilty tax offenders.
最常见的一种方式是,税务局刑事调查部门在起诉税务被告时可以揭发其所从事的可疑行为。
"When investigating a tax case in violation of the law, the tax authorities may record, tape-record, video-tape, photograph and reproduce the relevant circumstances and information in respect of the case."
税务机关调查税务违法案件时,对与案件有关的情况和资料,可以记录、录音、录像、照像和复制。
In June, the Chief Executive asked the Director of Audit to carry out a special investigation into some tax cases handled personally by the Commissioner of Inland Revenue.
一九九九年六月,行政长官要求审计署署长就税务局局长亲自处理的税务个案进行特别调查。
Any adjustments to the Consumption Tax taxable items, tax rates (tax amounts) shall be determined by the State Council.
消费税税目、税率(税额)的调整,由国务院决定。
It may be appropriate to hold coordination meetings to plan and follow closely the performance of the simultaneous examination.
应该召开协调会议来筹划和进一步跟踪同步税务检查的绩效。
Investigation on the Status of Input into Rural Compulsory Education of Wuwei Prefecture after Tax and Administrative Fee Reforms;
税费改革后武威市农村义务教育经费投入现状调查
The Analysis after the Debt Crisis of the Agricultural Tax Era Township--Based on the investigation of B town in city of A in Hunan Province;
后农业税时代乡镇债务危机解析——基于对湖南省A市B镇的调查
The Impacts of Rural Tax-for-Fee Reform on Village Finance--Follow-up Survey on 100 Villages in China
税费改革对村级财务状况的影响——对全国100个村的跟踪调查
Report on Rural Compulsory Education Investment in Shanxi Province--An investigation into tax reform in five experimental counties in Shanxi province;
山西省农村义务教育投入调查报告——对山西省5个税费改革试点县的调查
Net Operating Profit Less Adjusted Taxes (NOPLAT)
税务调整净营运利润
A revenue officer who inspects bulk goods subject to duty.
征税人员税务局官员,检查应纳税的一大批货
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