税务稽查规范化管理职能客观地来讲包括两个方面：一是追补税收收入，二是以查促管。追补税收收入就是通过稽查把流失的税款补回来，提高入库率。以查促管就是通过稽查促进征收管理，提高征管水平。也就是说稽查过程既是依法治税增加收入的过程，也是强化征管提高征管质量的过 Tax inspection standardization management functions objectively speaking, including two aspects: First, to supplement the tax revenue, and second, to promote supervision. Recovering tax revenue is through inspection to make up for the loss of taxes, improve the storage rate. In order to facilitate the inspection is to promote the collection management through inspection, improve the level of collection and management. In other words, the inspection process is not only the process of increasing revenue by taxing law, but also the enhancement of the quality of collection and management