新一轮税收征管改革以来,各级稽查部门加强了规范化、法制化建设,理顺了稽查各环节的职责,充分发挥了税务稽查的职能作用。但是,稽查高度集中后,稽查力量严重不足,任务重、难度大、要求高,如何提高稽查质量,笔者认为,可从以下几个方面入手:一、以规范执法程序为根本,增强税收执 Since the new round of tax collection and administration reform, the inspection departments at all levels have strengthened their standardization and legalization, streamlined their duties in all aspects of inspection and gave full play to their functions of tax inspection. However, after the high concentration of audit, there is a serious shortage of inspection power, heavy task, high difficulty and high requirement. How to improve the quality of audit? According to the author’s opinion, we can start from the following aspects: First,