当前,税源复杂性、流动性、国际化日益明显,税收违法行为多样性、隐蔽性、高技术性表现突出,传统的税务稽查方式已难以适应新形势下税收工作面临的严峻挑战,加快税务稽查现代化成为当务之急。一、突出稽查理念的现代化稽查理念的现代化是税务稽查现代化的前提和基础。要充分借鉴现代管理理论和知识,用发展眼光和创新思维树立和落实现代税务稽查理念。紧跟时代。税务稽查工作必须积极 At present, the complexity, taxability and internationalization of tax sources are increasingly evident, and the variety, concealment and high-tech performance of tax violations are prominent. The traditional tax inspection methods have been difficult to adapt to the severe challenges facing tax work in the new situation and speed up the modernization of tax audits Become a top priority. First, highlighting the concept of modern inspection audit concept of modernization Modernization of tax inspection is the prerequisite and foundation. We should fully draw lessons from the modern management theory and knowledge, establish and implement the modern tax inspection concept with the development vision and innovative thinking. Keep up with the times. Tax inspection must be positive