税务检查

检查人员进行发票检查时，应当出示税务检查证；

While conducting invoice examination , the examiner should show out taxation inspection certificate ;

如何调整税务检查中的错漏账项？

How to adjust the wrong or left out items in tax inspection ?

这是我们的税务检查证，请查看。

This is my inspection permit . Please take a look at it .

交叉稽核方法在税务检查中的运用探析

The application analysis of the method about the alternately auditing in tax examination

帐外帐的税务检查

On the Tax Inspection of the Hidden Accounts

税务检查官说我们的境外资产

The tax examiner said our offshore holdings were

规范税务检查程序，保证税务检查处理的严谨性和正确性；

Standardize the procedures of tax audits ; ensure the preciseness and correctness of tax audits ;

税务检查若干法律问题研究

Legal Research on Tax Inspection

应该召开协调会议来筹划和进一步跟踪同步税务检查的绩效。

It may be appropriate to hold coordination meetings to plan and follow closely the performance of the simultaneous examination .

一旦你们提交的原产地声明被税务检查发现不规范之处，相应的费用由你们负担！

In case that by duty inspection some irregularity on your declaration will be found , you will be loaded for this costs .

随着国家财税体制改革的不断深化，税务检查也越来越频繁，稽征、处罚越来越严。

With the fiscal and taxation reform deepening , tax inspections become more and more frequent , and tax collection , penalties are more strict .

电子商务的虚拟性、无形性和无地域性，造成经营所得来源地和课税对象的识别模糊，加大税务检查和征管难度。

The characteristics of electronic business affairs'being virtual , intangible and without definite region result in vague identification of levying duty object and make taxation more difficult .

同步税务检查要求各国税务官员的合作，他们将同时、立地检查管辖权区的纳税人。

A simultaneous tax examination requires the cooperation of tax administration officials located in different States who will simultaneously but independently examine the taxpayer ( s ) within their jurisdiction .

如何在实践中不断总结“账外账”偷税的违法规律，研究“账外账”的税务检查方法，积极寻求治理对策成为税务检查部门的当务之急。

It is urgent for taxation administrations to study the laws of keeping hidden account-books to evade taxes and seek effective methods to examine the illegal account books and deal with the problem .

其他未按规定接受税务机关检查的行为。

Other acts of failing to accept tax authorities'examination according to stipulations .

我们将对您公司进行注销税务登记检查。

We 'll go to your company to check on the cancellation of tax registration .

政府雇用税务稽查员做检查工作，以确保人们足额纳税。

The Government employs tax inspectors to check up and make sure people pay all their tax .

刁难、阻挠税务人员进行检查；

Create difficulties for and obstruct tax collectors from conducting examination ;

纳税人必须按照税法规定办理纳税申报，及时缴纳税款，接受税务部门的检查。

Taxpayers must declare taxes according to the taxation regulations , pay taxes in time and accept the survey of the taxman .

2012年，德国当局因税务调查突击检查了古利特的慕尼黑公寓，查扣了这批现代主义和文艺复兴时期的艺术作品。

The trove of modernist and renaissance art was seized from Mr Gurlitt 's Munich apartment when it was raided in 2012 by German authorities pursuing a tax investigation .

政府表示将加强执法打击不支付国家最低工资的雇主，并且已经写信警告数百家公司他们可能成为税务员上门检查的对象。

The government will toughen enforcement against employers who do not pay the national minimum wage today when it writes to hundreds of companies warning them they could be targeted for on-the-spot checks by the taxman .

税务机关在发票检查中可以行使以下权力。

In invoice examination , tax authorities may exercise the following powers .

一是明确税务机关在发票检查中的权力和职责。

Firstly , the Methods clearly define the powers and functions of tax authorities in invoice examination .

税务机关派出的人员进行税务检查时，应当出示税务检查证件，并有责任为被检查人保守秘密。

When conducting tax inspection , the officials sent by the tax authorities shall produce tax inspection identity cards and shall be responsible for maintaining confidentiality for the persons under investigation .

稽查取证是税务机关的工作人员在实施税务检查过程中，依照法定权限和程序调取、收集、保存可以证明涉税案件真实情况的活动。

Audit evidence is the activities of staffs of tax authorities carrying out tax examination process , retrieving , collecting and saving proofs under legal authority and procedure .

加大培训力度，提高税务人员的整体素质，提高税务机关的办案能力和效率。加大税务执法检查监督力度，全面提高税务部门的执法水平。

It 's necessary to improve quality of tax collectors team and to improve tax organs ' working ability and efficiency .

相对于其他国家权力，税务机关作为国家重要的行政执法部门，在进行税款征收、税收管理、税务检查、税务处罚等活动中依法享有大量的执法权。

Therefore the enforcement risk faced by the administrative law enforcement entity is the biggest . As an important administrative enforcement department , tax authorities have a lot enforcement powers during the course of tax collection , tax management , tax inspection , tax punishment and so on .

税务稽查是税务机关依法对纳税人、扣缴义务人和其他涉税当事人履行纳税义务、扣缴义务情况所进行的税务检查和处理工作的总称。

Tax inspection is the floorboard of the work of tax authorities according to law over the taxpayers or withholding agents and other tax related party to perform the duty of paying taxes .

税务执法外延应包括税务执法常规程序、税务执法争议程序、税务执法救济程序、税务基础管理工作以及税务执法监督检查等方面。

The extension of the tax law enforcement includes the routine procedure , disputed procedure , relief procedure , basic management , intendance and so on .