税务审计是审计权力机关依法对纳税人遵章纳税,和征收部门依法征税,进行双向而系统的监督和制约。建立相对独立的税务审计体系,是强化国家税收和适应形势发展的需要。一、建立税务审计的必要性和紧迫性首先,是推进以法治税的一个重要手段。长期以来,尽管中央三令五申,强调税法必须统一,税权必须集中,杜绝越权减免,但一些地方和单位仍我行我素,公开和隐蔽地截留国家收入。占压国家税款,甚至以盲代法、以权代法。使以法治税的原则不断受到干扰。对此,虽也采取了一些临时性措施,如开展税 Tax audit is the power of the audit authority taxpayers according to law to comply with the tax, and tax collection department according to law, two-way and systematic supervision and control. Establishing a relatively independent tax auditing system is necessary to strengthen state tax revenue and adapt to the development of the situation. First, the necessity and urgency of establishing a tax audit First of all, it is an important measure to promote tax administration in accordance with the law. For a long time, despite the repeated orders from the Central Government, it was emphasized that the tax laws must be unified, the tax rights must be centralized, and the reduction of overrides avoided. However, some places and units still go its own way and publicly and covertly retain state revenues. Occupy the national tax, or even to blind method, right to law. The principle of taxation by law continues to be disrupted. In this regard, although some temporary measures have also been taken, such as launching a tax