要弄清税务检查与税务稽查的区别,首先要明确税务检查与税务稽查的概念。按照国家税务总局征收管理司编著的《新税收征收管理法及其实施细则释义》的解释,税务检查,是税务机关以国家税收法律、行政法规为依据,对纳税人、扣缴义务人履行纳税义务和扣缴义务的情况进行检查和处理 To clarify the difference between tax inspection and tax inspection, we must first make clear the concepts of tax inspection and tax inspection. According to the State Administration of Taxation Collection Administration compiled the “New Tax Collection and Management Regulations and Interpretation of Interpretation,” the interpretation of the tax inspection is the tax authorities to the state tax laws and administrative regulations as the basis of the taxpayers, withholding agents to pay taxes Obligations and withholding obligations to inspect and deal with the situation