提高税务稽查效率的思考九五期间，我国深化税收征管改革的目标是建立“以纳税申报和优化服务为基础，以计算机网络为依托，集中征收，重点稽查”的新征管模式。其中，税务稽查是新征管模式中纳税申报制度得以最终贯彻的最后一道防线，对不申报或不如实申报的纳税人，只有... Reflections on Improving the Efficiency of Tax Inspection During the period of the Ninth Five-year Plan, China’s goal of deepening the reform of tax collection and administration is to establish a new tax collection and collection system that focuses on tax collection and optimization services and on the basis of computer networks. Among them, the tax inspection is the tax collection system in the new tax collection system to be the final defense of the last line of defense, not to declare or not truthfully declared taxpayers, only ...