稽查补税制约征收是指稽查机构对纳税人在履行纳税义务时偷漏、欠税行为的一种追踪查补税款的行为,以及对征管单位在税款征收过程中的监控和约束。其目的是堵塞漏洞,促进和提高征管工作质量。在征收工作中具有重要的现实意义,并日益发挥着重要作用。但是,在实际工作中,还存在着一些不可忽视的问题,主要表现在认识不足,相互扯皮、“内耗”严重,以及征收力量薄弱等方面。因此,要妥善地解决问题,首先要领导重视,这是抓好稽查补税制约征收工作的关键。二是稽查主管机构应运用通讯手段,定期印发《稽查通讯》、《税务违章处理通报》等资料,收集整理所属稽查机构和人员在实际工作中的难点、成绩、经验等信息,以达到 Inspection and taxation restriction refers to the inspection agency taxpayers in the performance of tax obligations, a tracking tax tracking behavior, as well as the collection and management of tax collection process in the process of monitoring and restraint. Its purpose is to plug the loopholes and promote and improve the quality of collection and administration. It has important practical significance in the collection work and plays an increasingly important role. However, in practical work, there are still some problems that can not be ignored. They are mainly manifested in the problems of lack of understanding, mutual infiltration, serious “internal friction” and weakness in collection. Therefore, to properly solve the problem, we must first of all attach importance to the leadership. This is the key to doing a good job of checking and compensating the tax collection and collection. Second, the inspecting authority should use means of communication to regularly issue such information as “Inspection Communication” and “Notification on Handling Tax Violations”, etc., to collect and arrange the information, such as the difficulties, achievements and experiences of the inspectors and personnel in their work, so as to achieve