文档介绍：税务稽查论文:我国税务稽查管理问题研究【中文摘要】税务稽查是对税务组织的资源进行有效整合, 以达成其既定的税务稽查目标与责任的创造活动。在实施“以纳税申报和优化服务为基础, 以计算机网络为依托, 集中征收、重点稽查、强化管理”征管模式的进程中, 构建一个科学、规范、效能高的税务稽查体系, 充分发挥稽查的职能作用, 对于保障征管运行、打击涉税违法犯罪、维护税收秩序和促进经济发展具有十分重要的意义。本论文分为四章, 分别介绍了税务稽查管理的概念、内容、作用和意义, 提出并分析了我国税务稽查管理中存在的问题, 最后提出了完善税务稽查管理的对策和建议。我国税务稽查管理存在的很多问题和不足, 如管理体制存在缺陷, 法律保障不足, 内部考核指标设置不合理, 内部协调机制不健全等。究其原因, 在于认识规律的制约, 分工模式的影响, 保障体系建设不完善和税务稽查人员整体素质不高。加强和改善我国税务稽查管理, 建议采取以下措施: 理清稽查管理与征收管理的职能, 明确税务稽查工作指导思想, 实现执法意识转换, 健全稽查管理监控体系,完善稽查内部制约机制, 加强税务稽查的法律保障, 加强税务稽查队伍建设, 改进工作方法, 促进税务稽查管理的科学化、推进信息化建设。【英文摘要】 The tax inspection administration is the creative activity which aims to the effective integration of tax affairs. In the course of implementing the mode which regarding filing tax returns and optimizing the service as the foundation and being supported work,to construct a scientific and standard inspection system with high capacity and efficiency and give full play to the role of efficiency of inspection, it has the signification for ensuring the operation of levying and managing,the order of maintaining the tax revenue,the attack to the tax illegal crime and bringing about and advance in paper consists of four chapters, which introduces concept of tax inspection administration, general contents, the role and necessity of tax inspection administration and expound on the situation of china ’s tax inspection. At present, there are many probl