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党的十六届六中全会通过的《关于构建社会主义和谐社会若干重大问题的决定》中指出:“社会公平正义是社会和谐的基本条件,制度是社会公平正义的根本保证”。从税收领域讲,税收制度落实的好坏在很大程度上影响着广大人民群众对社会公平正义、对社会和谐稳定的认识与认同。而税务稽查作为保证国家税收制度落实的重要手段,其执行效果直接体现了税收的公平正义程度。因而,在构建和谐社会进程中,如何把税务稽查同建设和谐社会有机结合起来,对税务稽查职能再定位,发挥税务稽查的作用,是值得深入探索
The “Decision on Some Important Issues in Building a Socialist Harmonious Society” adopted by the Sixth Plenary Session of the 16th Central Committee of the Party states: “Social equity and justice are the basic conditions for social harmony and the system is the fundamental guarantee for social fairness and justice.” From the tax field, the implementation of the tax system is good or bad to a large extent affect the broad masses of people on social justice, social harmony and stability, understanding and identity. Tax inspection as an important means to ensure the implementation of the national tax system, the implementation of the direct tax revenue reflects the fairness and justice. Therefore, in the process of building a harmonious society, how to combine tax inspection with building a harmonious society, re-positioning the tax inspection function and giving full play to the role of tax inspection is worth exploring in depth