理顺税务系统内部关系才能充分发挥税务的稽查效能国家税务总局已明确指出要强化税务稽查工作。对此，很多人马上想到的是要建立专门机构，扩充税务稽查人员。这固然必要，但我们认为，更重要的是摆正税务稽查的位置，理顺稽查与征收等的关系。八十年代我国税收征管第一次... To rationalize the internal relations of the tax system can give full play to the effectiveness of the tax inspection The State Administration of Taxation has clearly pointed out that the tax inspection should be strengthened. In response, what many people immediately think of is to set up a special agency to expand tax inspectors. This is necessary, but we think it is more important to set the position of tax inspection and to rationalize the relationship between inspection and collection. Eighties the first tax collection in our country ...