随着我国经济体制改革的进一步深化,新税收制度的实施,深化征管改革成了新形势下的要求,为了适应新税收运行机制,国家税务总局提出了“以纳税申报和优化服务为基础,以计算机网络为依托,集中征收,重点稽查”的全新征管模式,将工作的重点转移到了征管和稽查,税务稽查已成为当前税收工作的“重中之重”。如何提高税务稽查队伍整体素质,建设一支德才兼备、高效廉洁的税务稽查干部队伍,是决定税务稽查工作质量和稽查队伍质量及稽查 With the further deepening of China’s economic restructuring and the implementation of the new tax system, deepening the reform of collection and management has become a requirement under the new situation. In order to adapt to the new tax mechanism, the State Administration of Taxation has put forward a proposal that “based on tax returns and optimized services, Relying on the computer network as the basis for centralized collection and key inspection, ”the new collection and management model has shifted the focus of its work to the collection and inspection and tax inspection has become the“ top priority ”of the current tax work. How to improve the overall quality of the tax inspectors and to establish a cadre of tax inspectors who have both ability and political integrity and high efficiency and integrity is the key to determining the quality of the tax inspectors and inspectors’ quality and inspection