一、征管与稽查的制衡关系 在税收征管改革之前,税务人员都是集征、管、查于一身,税收征管权十分集中。在这种情况下,税务专管员一个人可以做很多事情,可以管理一大片区域内的纳税人,其工作效率不可谓不高。但是权力的过分集中不利于税收法制建设,因此必须将权力分解,使税收征、管、查之间能够相互制约、相互监督,以保证税收执法的公正和公平。 税务稽查与征收、管理相分离的依据是权力制衡理论,那么,稽查与征管之间就是一种权力制衡关系。这种权力制衡在 First, the tax collection and inspection checks and balances Before the reform of tax collection and management, tax officers are set Zheng, management, check in one, the tax collection right is very concentrated. Under such circumstances, the tax administrator can do many things alone and can manage taxpayers in a large area. The efficiency of his work can not be underestimated. However, over-concentration of power is not conducive to the construction of the tax legal system. Therefore, the power must be decomposed so that the tax collection, supervision and inspection can be mutually restricted and supervised to ensure fairness and fairness in tax law enforcement. Tax inspection and collection, management phase separation is based on the theory of checks and balances, then, between inspection and collection and management is a balance of power relations. This power is in check