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最新第3章 税务稽查案源管理.doc

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最新第3章 税务稽查案源管理.doc

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文档介绍:several group number, then with b ± a, =c,c is is methyl b two vertical box between of accurate size. Per-2~3 measuremeneveral group number, then with b ± a, =c,c is is methyl b two vertical box between of accurate size. Per-2~3 measurement, such as proceeds of c values are equal and equal to the design value, then the vertical installation accurate. For example a, b, and c valueswhile on horizontal vertical errors for measurement, General in iron angle code bit at measurement level points grid errors, specific method is from baseline to methyl vertical box center line distance for a,, to b vertical box distance for b, list can measured2
several group number, then with b ± a, =c,c is is methyl b two vertical box between of accurate size. Per-2~3 measurement, such as proceeds of c values are equal and equal to the design value, then the vertical installation accurate. For example a, b, and c valueswhile on horizontal vertical errors for measurement, General in iron angle code bit at measurement level points grid errors, specific method is from baseline to methyl vertical box center line distance for a,, to b vertical box distance for b, list can measured3
several group number, then with b ± a, =c,c is is methyl b two vertical box between of accurate size. Per-2~3 measurement, such as proceeds of c values are equal and equal to the design value, then the vertical installation accurate. For example a, b, and c valueswhile on horizontal vertical errors for measurement, General in iron angle code bit at measurement level points grid errors, specific method is from baseline to methyl vertical box center line distance for a,, to b vertical box distance for b, list can measured
图3-1 税务稽查案源管理流程图
第一节 税务稽查管辖
税务稽查管辖是指税务稽查在涉税案件检查职责和权限方面的划分,即具体的涉税案件应由哪一级、哪一个税务机关查处。只有当某一税收违法案件属于某一税务机关的管辖范围时,该税务机关才能实施稽查。
一、税务稽查管辖的原那么
税务稽查管辖是保证税务稽查有效实施的重要环节。正确确定管辖制度,对于明确稽查局的职责,有序地实施税务稽查,防止稽查局越权稽查,及时、正确地查处税收违法行为,维护国家利益和纳税人、扣缴义务人及其他当事人的合法权益等都具有非常重要的作用。
税务稽查管辖的划分遵循以下原那么:
〔一〕属地管