群众举报税务案件，不仅是各级税务机关确定稽查对象的主要来源，也是展现税务机关执法的一个窗口，其查处结果直接影响到税务机关的形象。只有重视群众举报的税务违法案件，切实加大举报案件的查处力度，落实举报案件的各项制度，才能更好地发挥举报案件查处的作用，进而更深 The reporting of tax cases by the masses is not only the major source for determining tax auditing targets at all levels of tax authorities, but also a window displaying the enforcement of tax authorities. The investigation result directly affects the image of the tax authorities. Only by paying due attention to the cases of tax violations reported by the masses, earnestly increasing the investigation and handling of reported cases, and implementing the systems of reporting cases can we better exert the role of investigation and prosecution of cases and deepen them further