tax examination

The pricing methods for the sales of crude oil and natural gas shall be reported in advance to the competent tax authorities for examination.

原油、天然气销售的定价方法，应事先报经主管税务机关审查。

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

交叉稽核方法在税务检查中的运用探析

Create difficulties for and obstruct tax collectors from conducting examination;

刁难、阻挠税务人员进行检查；

The responsibility of tax examination and that of taxation management are so obscure that the two overlapped sometimes.

税务稽查与税收征管职责不明，导致职能交叉。

The current tax administrative examination and approval procedures still show trival.

当前的税收行政管理审批手续仍显繁琐。

At first, the paper makes The Internet version of the tax examination system developed by one IRS as the background. Analyzes the importance, present situation, the studying purpose and its content that Network Test in Tax industry.

首先，笔者以某市国税局开发的《考试系统网络版》为背景，综述了实施网络考试在税务行业的重要意义、现状、研究目的和内容等。

While conducting examination of invoices, tax authorities should perform the following duties.

税务机关在进行发票检查时应当履行以下职责。

Our tax administrative procedural system basically tallies with the requirements of the WTO's judicial examination system but some defects still exist in it.

我国的税务行政诉讼制度与WTO的司法审查制度的要求是基本一致的，但仍存在不足和需完善之处。

Special way and relevant tax approval of the examination and approval procedures amortized expense is complicated. Influence the efficiency of the financial system.

特别是缴税方式和有关准予摊销费用的审批程序尤为复杂，影响了金融体系的效率。

For assets without certifying documents, the value shall be assessed by the enterprise and submitted to the local tax authorities for examination and approval in accordance with the quality of the assets.

不能提供确实证明的，由企业估价，报当地税务机关按质核定其价格。

By analysing Germany, Singapore, French taxation affairs examination management system, summarized the overseas the successful experience of the tax affairs examination which our country can learn from.

通过分析德国、新加坡、法国的税务稽查体制，总结了我国可以借鉴的国外税务稽查成功经验。

The total amount of interest in accounting is not consistent with the obtaining of the tax system. It's a problem between accounting and tax examination. I put forward my opinion about this.

会计核算的利润总额与税制计算的所得额不一致，是会计核算与税收检查长期存在的难题，针对这个问题，作者提出了自己的看法。

Part III draws the necessity that the management system should accelerate the reform of the tax affairs examination management system through studying the problem from the international management system of tax examination.

第三部分从税务稽查管理体制的国际借鉴进行研究，提出了加快推进税务稽查管理体制变革的必要性。

Accepting examination by tax authorities not according to stipulations.

未按照规定接受税务机关检查的.

He may apply for tax refund when overpayment is confirmed upon examination.

经审核后,确认多缴税款,可以办理退税.

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.

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。

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

一是明确税务机关在发票检查中的权力和职责。

Other investment recovery methods approved by the finance and tax authorities, and examination and approval authorities.

经财政税务机关和审查批准机关批准的其他回收投资方式。

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.

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。

Please stamp your seal on the working manuscript if you agree on the result of the tax examination.

如您对审核评税结果没有异议的话，请在工作底稿上盖章。

As an important part of the administrative license system, the tax administrative examination and approval is a effective means to manage tax affairs. It abounds in the current tax administration practice, almost affects the right and the duty of all taxpayers.

税务行政审批作为我国行政审批制度的重要组成部分，是政府实施税务管理的一个重要手段，大量存在于当前的税务行政管理实践中，几乎影响着所有纳税人的权利与义务。