【正文】 間的信息溝通和反饋。對如何尋找并確認偷漏稅，多數(shù)只是下企業(yè)、找報表。這一方面是納稅人自身的原因，很多納稅人抱著“偷到的錢是我的錢，查到的錢是你的錢”這種心態(tài)，偷漏稅現(xiàn)象普遍存在；另一方面也與整個社會的治稅環(huán)境有關。通過對偷漏稅的原因分析，從中我們可以發(fā)現(xiàn)偷漏稅的現(xiàn)象在我國企業(yè)當中是非常普遍的。包括納稅單位和個人的違法丑聞， 以及少數(shù)行政長官干預稅收的言行等都應通過必要的形式充分讓其“曝光”。 加強宣傳，提高反偷漏稅的認識，增強反偷漏稅的觀念；加強對外商投資企業(yè)的管理；強化與管理涉外稅收的征收管理工作；對外商投資企業(yè)和外國企業(yè)中誠實的納稅人，給予更多的支持；建立國際商情網(wǎng)絡與信息情報中心。針對我國現(xiàn)狀，我們認為要保證財政支出績效監(jiān)督工作的有效開展，關鍵要做好以下工作：一是加快財政支出績效監(jiān)督法規(guī)制度和工作制度體系建設的步伐，為開展財政支出績效監(jiān)督提供法律保障；二是探索建立一套科學、完整、規(guī)范的財政支出績效評價方 法和財政支出績效評價的分類、指標及標準值體系，為開展財政支出績效監(jiān)督工作提供重要手段；三是逐步建立財政支出績效監(jiān)督工作的組織實施體系，為有效開展財政支出績效監(jiān)督工作提供強有力的組織保證；四是加強財政支出績效評價數(shù)據(jù)庫建設，為開展 財政支出績效監(jiān)督奠定技術基礎。主要表現(xiàn)在以下幾個方面：（1）政治素質(zhì)過硬。，強化日常管理，真正建立巡管機制在加強對企業(yè)的申報征收和發(fā)票繳銷等日常工作考核的同時，應盡快建立巡管機制，制定出具體的巡管內(nèi)容和考核辦法，改變以往“守株”式的管理，主動出擊，嚴查細管，變被動為主動，把征管質(zhì)量提高到一個新的高度，實現(xiàn)真正的管理。我們應該進行國家與稅務機關的雙重防范工作，促進我國企業(yè)更好的發(fā)展。80s. We sat on the back of pickup trucks for hours. The sky was blue, and we couldn39。s Liaoning province, decades ago. The solider gave the old man a handmade saddle when they bid farewell. The story inspired Nasun to write Carved Saddle, a song that later became one of his most popular numbers. Now, every year, Nasun recruits young singers and dancers for the troupe. The troupe has also designed a new repertoire, which is mostly based on the daily lives of Mongolian people, especially the lives of nomadic families, and has bined contemporary musical elements with folk songs of the region. Haimu, a 25yearold khoomei (a local variant of overtone singing) singer, joined the troupe three years ago. Along with a sixmember band, he performs fast songs and soft ones that he writes－all while playing the horsehead fiddle.Although I learned the piano since childhood and grew up listening to various kinds of music, to me, the folk music of Inner Mongolia is the root, he says. Performing in remote villages is pleasant. I feel at home on the boundless grasslands, and the warm people there make me feel fulfilled. The first round of spring auction season in Beijing ended last week, but it failed to create much spring in the art market. Although two pieces of Chinese painting fetched more than 100 million yuan, the decline in trading volume and sale rate showed a downturn this year. In the “Grand View: Chinese Painting Highlight” session at China Guardian 2015 spring auctions, Pan Tianshou’s representative work Eagle, Rock and Flora hit a record auction price of 279 million yuan, while Li Keran’s masterwork Jinggang Mountain fetched million yuan, an unexpected high in recent years. However, the trading volume fells to billion yuan from billion yuan in the same period the year before. The Huangchen 2015 Spring Auctions, which recorded million yuan in total sales, experienced the same. The section number went down to 5 from 12 pared to last year. According to expert Shao Jianwu, the art market did not attract much excitement this year due to the booming stock market and the persistent problems of forgery and fake deals. The two pieces of Chinese painting notched up high price this spring due to their own value not due to a revival in the market. The successful transaction of two works with a hammer price of more than 100 million yuan once again confirms that valuable and rare works of high quality always earn the longlasting high price. Chinese painting and calligraphy is still the pillar of the market. However, the overall sales rate has dropped slightly, which reflects the demand for the ordinary auction goods has weakened,” said the president of China Guardian’s Hu Yanyan. Besides, the entry of new buyers also makes certain changes to the direction of purchasing. In a word, the overall market trend is very unpredictable. Although China Guardian 2015 Spring Auctions has achieved remarkable results, it does not mean that the market has walked out of the predicament. We still have to wait for the big economic boom to invigorate the art market.” Even so, the hot pursuit of some special items appeared this spring. A special session of China Guardian Spring Auctions titled “Fine Gilt—Bronze Buddhist Images” achieved a great deal with total sales volume of million yuan and 92 percent sale rate. The 5th Shamar Rinpoche Statue from 1617th century of Tibet was sold for million yuan. The Beijing Chengxuan Auctions featured almost 2,800