1994年以来,我国税收领域先后进行了税制改革、征管改革和机构改革。随后税收工作重心向征管转移,将税务稽查工作做为重中之重。到1997年底全国税务系统已设立专门的税务稽查机构6762个,配备稽查人员12万余人。1997年检查纳税户376.2万户,查补税款307.64亿元,取得了较大的成绩。同时,由于稽查机构的设置和分工不合理,也暴露出一些问题,有进一步改革的必要。 Since 1994, China’s taxation field has carried out the tax reform, collection management reform and institutional reform. Subsequent tax focus shifted to the collection and management, the tax audit as a top priority. By the end of 1997, the national tax system had set up 6762 specialized tax inspection agencies with more than 120,000 inspectors. In 1997, 3.762 million taxpayers were inspected, and the tax revenue was checked up to 30.764 billion yuan, achieving a great result. At the same time, due to the unreasonable arrangement and division of labor of audit institutions, some problems have also been exposed and there is a need for further reforms.