转变观念　切实强化税务稽查福建省税务学会调研组一、税务稽查的现状自１９８６年国务院发布《中华人民共和国税收征收管理暂行条例》以来，各地为强化税收的检查监督，相应建立了稽查（检查或查帐）大队，在一些商品集散地和交通要道设立检查站等。其任务主要是：对重大... Change the concept of tax audits and effectively strengthen the Fujian Provincial Institute of Taxation Research Group I. The status of tax inspection Since 1986, the State Council promulgated the “Provisional Regulations of the People’s Republic of China on Tax Collection and Administration”, all over the country to strengthen tax inspection and supervision, the establishment of an audit (inspection or Check accounts) brigade, set up checkpoints in some commodity distribution centers and traffic arteries. Its main task is: a major ...