税务稽查是税收征管的最后一道环节,承担着打击涉税违法犯罪、维护税法尊严的重任。近年来,我国各级税务机关大力加强税务稽查工作,持续推进税务稽查现代化建设,扎实开展税务专项检查,严厉打击各种税收违法犯罪活动,有力规范了税收秩序,营造了公平竞争的税收环境。但随着不法分子作案手法不断翻新,打击涉税违法活动形势依然严峻,重大税收违法案件时有发生,税务稽查工作面临新的挑战。 Tax inspection is the final stage of tax collection and management, bear the fight tax-related crimes and safeguard the dignity of tax law. In recent years, the tax authorities at all levels in our country have stepped up tax auditing efforts, continuously pushed forward the modernization of tax inspections, conducted earnest tax inspections, severely cracked down on various tax and criminal activities, effectively regulated the tax order and created a fair and competitive tax environment. However, as criminals committing crime continue to be renovated, the situation of cracking down tax-related illegal activities is still grim. Cases of major tax-related illegal activities have occurred from time to time, and the tax auditing work is facing new challenges.