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税务稽查执法环境,是指与税务稽查工作相关的、直接或间接地影响或作用于税务稽查执法活动的因素,它决定了税务稽查执法的难易程度。全面推进依法稽查,推进税务稽查现代化,必须营造良好的税务稽查执法环境。但是就我国目前的税务稽查实践来
The environment of tax examination and enforcement refers to the factors that directly or indirectly affect or affect the tax inspection and law enforcement activities that are related to the tax inspection work and determine the ease of tax inspection and law enforcement. To comprehensively promote the inspection according to law and promote the modernization of tax inspection, we must create a good tax inspection and law enforcement environment. However, China’s current tax inspection practice