一、稽查与征管的关系不理顺 首先,税务稽查信息来源少。其次,税务稽查与征收管理缺乏信息反馈和沟通。第三,征管部门有“保护”所辖企业现象。建议:建立税务稽查与税务管理的信息传递制度。首先,征管部门在税收征管工作中,对一些普遍性的问题,在改善管理的基础上,应及时提交稽查部门实施检查,建立一个广泛的案件来源渠道,提高稽查选案的质量,充分打击偷逃税行 First, the relationship between inspection and collection and management is not smooth First, the source of tax inspection information less. Second, the lack of information feedback and communication on tax inspection and collection management. Third, the collection and management departments have “protected” under the jurisdiction of the phenomenon of enterprises. Suggestion: Establish a system of information transmission for tax inspection and tax administration. First of all, in the process of tax collection and administration, the tax collection and administration department should promptly submit the inspection to some inspection departments on the basis of improving management on the basis of improving management, establish a wide range of source channels for cases, improve the quality of audit selection, Tax evasion line