税收稽查工作再探讨□孙利军税收稽查工作是新的税收征管模式中的一项重要内容。一年多以前，我曾对税收稽查工作进行了研究与探讨，撰写了《税收稽查工作探讨》一文，在《税务研究》１９９６年第４期发表。一年多以来，我结合新的税收征管模式和税收工作的实践，对在新的... Re-examine the tax audit work □ Sun Li-jun tax inspection work is a new tax collection and management model is an important part. More than a year ago, I conducted research and discussion on taxation inspection work and authored the article “Discussion on taxation inspection work”, published in “Taxation Research”, Issue 4, 1996. For more than a year, I have combined the new tax collection and tax practice with the new