税务稽查是税务机关对纳税人、扣缴义务人履行纳税义务、扣缴义务情况进行税务检查和处理的一种执法行为。它是新的税收征管模式下的必然产物，处于“重中之重”的地位。对于维护税收秩序、提高征管质量、确保税收收入、促进依法治税、打击涉税犯罪、提高纳税人依法纳税意识起 Tax inspection is the tax authorities taxpayers, withholding agents to fulfill the tax obligations, withholding obligations tax inspection and handling of a law enforcement. It is the inevitable product under the new mode of tax collection and administration and is in a “top priority.” For the maintenance of tax order, improve the quality of collection and management, to ensure that tax revenue, promote tax administration, tax-related crimes, taxpayers to raise awareness of tax law