税务审询是指税务人员就税务违章事实，对违章人进行的专门审查，是直接取得当事人供述的一种重要方法。目前有的偷漏税案件暴露程度低，可见痕迹少，偷漏手段巧妙，在这种情况下，如何迅速及时准确地搞好稽查工作，是一个很值得探讨的问题。为此，笔者拟就税务审询的艺术问题 Tax inquiries refers to tax officials on the facts of tax fraud, the violator of the special review, is an important way to obtain direct confession of the parties. At present, some cases of low exposure to tax evasion cases show few traces and clever ways of stealing leaks. Under such circumstances, it is a very worthwhile issue to examine how to promptly conduct accurate and timely inspections. To this end, I intend to tax the art of inquiry