税务机关对纳税人实施税务检查,这是法律赋予税务机关的权力,专司偷税、逃避追缴欠税、骗税、抗税案件的查处是法律赋予税务稽查局的神圣职责。法律规定纳税人有接受税务检查的义务,同时对违法的税务稽查有拒绝的权利,对税务机关作出的决定,享有陈述权、申辩权,依法享有申请行 Tax authorities to implement tax inspections of taxpayers, which is the power given to the tax authorities by law, specializing in tax evasion, evade tax recovery, tax fraud, tax case investigation is given by the law tax inspection bureau sacred duty. The law stipulates that taxpayers have the obligation to accept tax inspections, and at the same time, they have the right to refuse illegal tax audits. They also have the right to make statements and defenses to the decisions made by the tax authorities,