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税收财务物价大检查(以下简称大检查)是党中央、国务院为治理经济环境、整顿经济秩序而采取的一项重大措施。从1985年至今,每年开展一次,对于严肃财经法纪,促进反腐倡廉,平衡国家预算,确保财税体制改革的顺利实施和健康运行,都发挥了重要作用。实践证明,它是符合我国国情的一种有效监督形式,其作用在目前是其他监督形式难以替代的。为了进一步适应社会主义改革开放和现代化建设的要求,特别是在《中华人民共和国行政处罚法》(以下简称《行政处罚法》)颁布实施后,必须不断改进、完善和规范大检查工作,使之在维护经济秩序中作出更大贡献。
Large inspection of the financial revenue and expenditure (hereinafter referred to as the grand inspection) is a major measure taken by the Central Party Committee and the State Council to govern the economic environment and rectify the economic order. Since 1985, once a year, it has played an important role in serious financial and economic laws and regulations, promoting anti-corruption and building a clean government, balancing the state budget, ensuring the smooth implementation and healthy operation of the fiscal and taxation system. Practice has proved that it is an effective form of supervision in line with China’s national conditions, and its role is hardly replaced by other forms of supervision at present. In order to further meet the requirements of socialist reform and opening up and the modernization drive, especially after the promulgation and implementation of the “Administrative Punishment Law of the People’s Republic of China” (hereinafter referred to as the “Administrative Penalty Law”), we must continuously improve, perfect and standardize the major inspections so that In the maintenance of economic order to make greater contribution.