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1、摘要摘要自2007年下半年以来,邯郸市地方税务局为规范全市地税稽查系统的执法行为,提高稽查工作的效率,本着征收管理现代化、执法规范化、工作机制科学化、纳税服务多元化的宗旨,在全系统范围内推行了“预案制稽查”工作模式,这是一次稽查模式的创新和发展。它最大特点是抓住了稽查工作的规律,通过建立具有鲜明特色的稽查运行程序,对影响稽查工作质量的稽查选案、检查实施、审理、执行等要素进行分离式变革,增强了各环节间的权力制约平衡,实现了稽查工作由复杂深奥到简单明确,由分散自由到统一规范,由人为因素决定到程序决定细节的彻底转变,有效规范了执法者的自由裁量权,保证了稽查工作公开、透明、公平
2、,维护了法律的正义。但是,在推广实施的过程中,这一新的稽查模式也出现了一些有待解决的问题。为此,论文提出应从提高征管人员素质、优化税收征管环境以及提供相关配套措施方面,为促进邯郸市税收稽查预案制的顺利推行,采取积极地应对措施。关键词税务稽查邯郸市预案制稽查IAbstractAbstractSincethesecondhalfof2007,LocalTaxationBureauofHandanCity,localtaxinspectorstoregulatethecity'slawenforcementsystem,improvetheefficiencyofinspec
3、tionwork,inthecollectionandmanagementmodernization,standardizationoflawenforcement,scientificworkmechanism,thetaxserviceawiderangeofpurposes,insystem-wideimplementationofthe"planchecksystem"mode,whichisafirstinvestigationmodelofinnovationanddevelopment.Itsbiggestfeatureisthelawtoseizethe
4、inspectionwork,withdistinctivecharacteristicsthroughtheestablishmentofauditoperationalproceduresaffectingthequalityoftheinspectionauditcaseselection,checktheimplementationofthetrial,theseparateelementsoftheimplementationofsuchchange,enhancelinksbetweenthevariousthepowerofchecksandbalance
5、s,realizedthecomplexityofinspectionbytheprofoundtothesimpleandclear,freefromscatteredtotheunifiedandstandardizedproceduresbythehumanfactorstodeterminethedetailsofthecompletechange,toeffectivelyregulatethediscretionoflawenforcementagenciestoensurepublicinspectionwork,transparent,fairandma
6、intainthelawandjustice.However,inthepromotionoftheimplementationprocess,thenewinspectionmodelalsoappearedinanumberofproblemstobesolved.Tothisend,thepapershouldbemadetoimprovethequalityofpersonneladministration,optimizingtheenvironmentandtheprovisionoftaxcollectionandrelatedmeasuresinorde
7、rtofacilitatetaxauditplanHandansmoothimplementationofthesystemandtakeactivemeasurestodealwith.KeywordsTaxAuditHandanCityauditingsystemonplanII目录目录第1章引言.........................................................................................................................