稅務(wù)審計(jì)是一種經(jīng)濟(jì)監(jiān)督,其職能不應(yīng)僅局限于對(duì)稅務(wù)機(jī)關(guān)的經(jīng)濟(jì)方面進(jìn)行監(jiān)督和評(píng)價(jià)。作為對(duì)稅務(wù)機(jī)關(guān)各項(xiàng)活動(dòng)的全面審計(jì),稅務(wù)審計(jì)職能應(yīng)拓展為對(duì)稅務(wù)機(jī)關(guān)的全面監(jiān)督、鑒證和評(píng)價(jià)。其一,經(jīng)濟(jì)監(jiān)督職能。一是監(jiān)督稅務(wù)機(jī)關(guān),即征 (共 1281 字) [閱讀本文] >>