税务机构分设后，随着各级税务部门稽直机构的建立和完善，各项稽查工作的深入开展，税务稽查在整个税收征管过程中的作用已经从理论上得到了充分的肯定。因此，国家税务总局从IM年开始持出了税务稽查是整个税收征管工作的“重中之重”，并下发了（税务稽查工作规程）。从理论上 With the establishment of tax authorities, with the establishment and improvement of tax collection agencies at all levels, various inspections have been carried out in depth. The role of tax inspections in tax collection and management has been fully affirmed theoretically. Therefore, the State Administration of Taxation held the tax inspection from the beginning of the year IM, which is the “top priority” of the entire tax administration and issued the tax inspection work order. In theory