税务稽查执行环节作为税务稽查的最后一环,是稽查部门依照法定程序及权限,督促被查对象履行税务处理(罚)决定的过程,稽查执行效率的高低、效果的好坏直接关系到稽查工作的成效。在实际工作中,由于种种原因,稽查执行工作面临许多困难,“执行难”成为困扰当前税务稽查工作的重要问题。笔者认为,可从以下几方面着手, The implementation of tax inspection as the final part of the tax inspection is the inspection department in accordance with legal procedures and authority to urge the investigated object to fulfill the tax processing (penalty) decision process, the implementation of audit efficiency level, the effect is directly related to the inspection work The effectiveness of In practical work, due to various reasons, inspection implementation work faces many difficulties, and “difficult implementation” has become an important issue plaguing the current tax inspection work. In my opinion, from the following aspects,