转变观念做好稽查案件审理工作□王铁勇于立依法治税既包括税法体系建设、加强征管力度和纳税人依法纳税，也包括税务机关加强内部监督制约机制，保护纳税人合法权益。由此，国家税务总局在《税务稽查工作规程》中为强化税务机关内部监督制约机制，提出了稽查案件审理由专... Changing Conceptions and Doing a Good Job of Auditing Cases □ Tieyong’s rule of law governing the tax includes not only tax system construction, strengthening tax collection and administration and taxpayers paying taxes according to law, but also tax authorities to strengthen internal supervision and restriction mechanisms to protect the legitimate rights and interests of taxpayers. As a result, the State Administration of Taxation in the “tax inspection procedures” in order to strengthen the internal supervision and control of the tax authorities mechanism, put forward the audit case trial by ...