近几年来 ,各基层税务部门都将稽查作为税收工作的“重中之重” ,精心组织 ,认真实施。但一部分纳税人不配合甚至拒绝税务机关对其进行稽查 ,阻碍税务稽查工作的正常开展。综合分析纳税人不配合税务稽查的原因主要有以下几种情况 :（一）企业自身有偷逃税现象 ,怕稽查。随着市 In recent years, the grassroots tax departments at all levels have audited the “top priority” of tax work, carefully organizing and earnestly implementing it. However, some taxpayers do not cooperate or even refuse tax authorities to inspect them, hindering the normal implementation of tax inspection. A comprehensive analysis of taxpayers do not match the tax audit are mainly due to the following conditions: (a) the enterprise itself has the phenomenon of tax evasion, fear of inspection. With the city