摘要
(接上期)
(六)实地核查过程中发现的问题和情况,由调查人员填写《询问(调查)笔录》。《询问(调查)笔录》应由2名以上调查人员签字,并根据需要由被调查企业核对确认,若被调查企业拒绝,可由2名以上调查人员签认备案。
(Continued)
F. If problems and special occasions are found in inspection, investigators shall fill Inquiry (investigation) notes which shall be signed by no less than two, and then require the enterprise investigated to check and confirm if necessary, but in case that the enterprises denies, over two investigators shall sign and put the denial on record.
出处
《涉外税务》
CSSCI
北大核心
2009年第8期67-70,共4页
International Taxation In China