本文对确定文献中的偷税罚款倍数之相关因素税务稽查准确率从三个方面进行了初步的探讨,指出税务稽查准确率是衡量税务稽查质量的主要指标,同时给出了税务稽查准确率的确定方法及操作程序,最后指明其研究价值。 This article has carried on the preliminary discussion to the accuracy of the tax inspection on the factors that determine the tax evasion multiple in the literature from three aspects. It points out that the accuracy of the tax inspection is the main index to measure the quality of the tax inspection. At the same time, the accuracy of the tax inspection is given Methods and operating procedures, and finally indicate its research value.