税务稽查是税务机关依法对纳税人、扣缴义务人履行纳税义务、扣缴义务情况进行的税务检查和处理工作的总称,是监督、检查税收法律、法规有效实施的重要手段,是税收管理过程的必要环节。面对税收违法犯罪,单靠抓几个案子,搞几次专项打击,是不能从根本上解决问题的。只有全 Tax inspection is the tax authorities in accordance with the taxpayers, withholding agents to fulfill tax obligations, withholding obligations of tax inspection and handling work in general, is to supervise and inspect the tax laws and regulations an effective means of implementation is the tax administration process The necessary link. In the face of tax crimes, it is impossible to solve the problem fundamentally by relying solely on several cases and on several special crackdowns. Only full