税务稽查是税务机关对纳税人、扣缴义务人履行纳税义务、扣缴义务情况所进行的税务检查和处理工作的总称。自从实行新征管模式以来,税务稽查的重要地位越发显现出来,被国家税务总局列为“重中之重”,税务稽查工作的成败直接决定着新征管模式的运行质量。一者纳税人申报的数量和质量要靠稽查来检验,二者纳税人涉税违法行为要靠稽查来查处。然而,在实际工作中,税务稽查工作仍暴露出诸多弊端,直接制约着税务稽查工作的健康发展。 Tax audit is tax authorities, taxpayers, withholding agents to fulfill tax obligations, withholding obligations conducted by the tax inspection and handling work in general. Since the implementation of the new collection and management model, the tax inspection has become more and more important. It has been listed as the “top priority” by the State Administration of Taxation. The success and failure of the tax inspection work directly determines the operation quality of the new collection and management model. One of the taxpayers to declare the quantity and quality depends on the inspection to test the taxpayer tax-related violations rely on inspection to investigate. However, in actual work, the tax inspection still reveals many drawbacks, which directly restrict the healthy development of the tax inspection work.