一、对三种征管模式中税务稽查工作的反思税收征管工作基本可概括为管、查两类。它们共处于矛盾的统一体中，双方相互依存，互为存在前提。只管不查或重管轻查，管就缺乏刚性，必然导致偷逃税恶果；只查不管或重查轻管，查就缺少管的基础，只能成为无水之鱼。因此，要充分发挥 First, the three kinds of tax collection in the tax inspection work reflection Tax collection can be summarized as the basic work, check two categories. They are all in a contradictory unity and they are interdependent and mutually preconditioned. Just do not check or re-inspection, the management of the lack of rigidity, will inevitably lead to the consequences of tax evasion; only check or re-examine the light tube, check on the lack of basis for the tube, can only become a fish without water. Therefore, we should give full play