论文部分内容阅读
经修订自2010年1月1日起执行的《税务稽查工作规程》(以下简称《新规程》)第五条规定:“稽查局查处税收违法案件时,实行选案、检查、审理、执行分工制约原则。稽查局设立选案、检查、审理、执行部门,分别实施选案、检查、审理、执行工作”。由此可见,审理是税务稽查“选案、检查、审理、执行”四个环节之一,是由各级稽查局内部专门负责案件审理的部门组织实施,是负责案
Article 5 of the Regulations on Tax Inspection Work (hereafter referred to as “the new procedures”), which was revised and implemented since January 1, 2010, stipulates: “When the inspection bureau investigates and handles cases of illegal tax revenue, it carries out selection, inspection, trial and execution The principle of division of labor, the inspection bureau set up the election, inspection, trial and implementation departments, respectively, the implementation of the election, inspection, trial and implementation of the work ”. Therefore, the trial is one of the four links of tax inspection, “selection, inspection, trial and enforcement”. It is organized and implemented by departments in charge of handling cases at all levels of the Inspection Bureau and is responsible for the case