税务稽查是税务部门对纳税人、扣缴义务人履行纳税义务、扣缴义务情况进行检查和处理的一种执法行为，是税收征管发展到一定历史阶段的必然产物。随着社会主义市场经济的不断深入发展，税务稽查对于维护税收经济秩序，促进反腐倡廉，提高税收征管水平，推进依法治税进程起着重? Tax inspection is a law enforcement act that the tax department inspects and handles taxpayers and withholding agents’ performance of their tax obligations and withholding obligations. It is an inevitable result of the development of tax collection and management to a certain historical stage. With the deepening development of the socialist market economy, tax auditing plays an important role in maintaining the order of the tax economy, promoting anti-corruption and building a clean government, raising the level of tax collection and administration, and accelerating the tax administration according to law.