近年来,随着税务稽查力度的加大,各级税务稽查部门坚持以打击偷、逃、骗、抗等涉税违法活动为中心,精心组织实施各类税收案件检查和专项检查,对于维护税法的权威,创造公平、公正的税收环境,保证税收任务的较好完成起着至关重要的作用。一、现行稽查体制的优越性 In recent years, with the intensification of tax audits, the tax inspection departments at all levels have persistently focused on the inspection of tax cases and special inspections focusing on the tax-related illegal activities such as stealing, fledging, fraud and anti-taxation, The authority to create a fair and equitable tax environment to ensure that tax tasks play a crucial role in the better completion. First, the current system of inspection superiority