面对所有制结构、产业结构、经营方式和分配格局的变化 ,我国的税收政策、税制结构、税收征管的改革相对滞后 ,税务机关重征收轻管理 ,隔断了税企之间的联系 ,忽视与纳税人的及时沟通 ,使纳税人对税务局执行的政策不能及时了解 ,从而造成执行偏差 ,导致税务检查成为一个必不可 Faced with changes in ownership structure, industrial structure, mode of operation and distribution pattern, China’s taxation policies, tax structure and reform of tax collection and management are relatively lagging behind. Tax authorities reemerge levied and light management, cut off the links between taxpayers and enterprises, neglect and pay taxes Timely communication of people so that the taxpayer’s implementation of the Inland Revenue Department can not be timely understanding of the policy, resulting in the implementation of bias, resulting in a tax inspection has become a must