税务稽查实施环节存在的问题与对策林柏松，尚凡税务稽查是为了适应税收征管改革需要，保证税收政策的准确贯彻执行而建立起来的一种征管手段。它由选案、实施、审理及执行四个环节组成。本文就实施这一环节，结合我局的工作实际，对其存在的问题及对策进行粗浅的探讨。一... Problems and Countermeasures in Implementation of Tax Inspection LIN Bai-song, SHANG Fan Tax inspection is a means of tax collection and management in order to meet the need of tax collection reform and guarantee the accurate implementation of tax policy. It consists of the election, implementation, trial and implementation of the four components. In this paper, on the implementation of this part, combined with the actual work of our bureau, the problems and countermeasures to conduct a superficial discussion. one...