一、关于税务检查的概念问题一是现有对税务检查概念的表述,各种版本不一,没有科学的规范,理论上也缺乏权威。《税收征管法》及其实施细则出台后,应当围绕立法精神,充分考虑规范征收和缴纳行为以及保护纳税人的合法权益,赋于税务检查新的内涵,这对指导税务检查工作具有十分重要 First, the concept of tax inspection First, the existing concept of tax inspection statements, various versions, there is no scientific norms, in theory, the lack of authority. After the introduction of the Law of the People’s Republic of China on the Administration of Tax Collection and its Implementation Rules, it is necessary to focus on the legislative spirit, give full consideration to regulating the collection and payment behavior, protect the legitimate rights and interests of taxpayers, and give new meaning to tax inspection, which is very important for instructing the tax inspection work