一、税务调查遭遇银行保密法的障碍税务调查是支持申报纳税制度的制度。纳税申报义务者要提交申报表，但现实中却存在明知有申报义务却不申报，有意或无意地进行错误申报之类的事情。税务机关要准确掌握纳税者的实际收入与财产情况，需要进行税务调查。税务调查是实现公平的纳 First, the tax investigation Barriers to bank secrecy tax investigation is to support the tax system to declare the system. Tax declaration obligations to submit the return form, but in reality there are clearly aware of the obligation to declare but not to declare, intentionally or unintentional false declaration of things. Tax authorities to accurately grasp the taxpayer's actual income and property, the need for tax investigations. Tax investigation is to achieve fair acceptance