实现税务稽查由“收入型”向“执法型”转变 (一)从税务稽查管理的角度来说,税务稽查主要是针对那些违反税法的行为展开的,稽查的面不可能太宽,因为就我国目前的经济形势和税收环境而言,无论从人力、财力和税收成本哪个角度来说,太宽的税务稽查面都是不可取的,所以说目前乃至今后很长时期内,税务稽查工作只能以点线为主,通过对少数税收违法行为的依法严肃查处来影响广大纳税人的行为。在稽查过程中,无论对税务机关还是纳税人来说,都必须严格按法律规定办事,任何一方都不能随意行为,这是确保稽查最佳效果的基础和前提。从另一个角度来说,只有真正实现了 To achieve tax inspection by the “revenue-based” to “law enforcement-type” change (a) From the tax audit management point of view, the tax audit mainly for those who violate the tax act unfolds, the inspection surface can not be too wide, because in our country In view of the current economic situation and the tax environment, it is not advisable to examine tax audits too broadly from the perspectives of manpower, financial resources and tax costs. Therefore, tax audit work can only be carried out at present and for a long time to come. To point-based, through a small number of tax violations in accordance with the law severely punished to affect the behavior of taxpayers. In the inspection process, both the tax authorities and taxpayers, must act strictly in accordance with the law, either party can not act at will, which is to ensure that the best basis for inspection and preconditions. From another perspective, only really achieved