目前，随着税收征管新模式的确立，税务稽查工作“重中之重”的地位愈来愈突出，与此同时，选案、稽查、审理、执行四个环节分工负责，互相配合、互相制约的运行机制的运作，促使税务稽查逐步由粗放型稽查向集约化稽查转变。作为税务稽查四环节的关键─—审理环节，它是担负着 At present, with the establishment of a new mode of tax collection and administration, the status of “top priority” of tax inspection work has become increasingly prominent. At the same time, the division of labor among the four aspects of selection, inspection, trial and execution is responsible for and complement each other The operation of the operation of the mechanism to promote tax audits gradually from extensive inspection to intensive inspection changes. As the key to the four aspects of tax inspection ─ ─ trial part, it is responsible