税务稽查是税收征收管理工作的重要步骤和环节,稽查收入也是税收收入中必不可缺的部分。按照国家税务总局提出的“大力组织税收收入,整顿规范税收秩序,提高稽查整体水平”的工作要求,积极探索稽查工作的新思路、新方法、新模式,意义重大。本文结合实践经验对运用行业型模式实施税务稽查的具体内容及效果做了分析研究,对提高税务稽查效能进行了有益探索。 Tax inspection is an important step in the administration of tax collection and inspection, and inspection revenue is also an indispensable part of tax revenue. In accordance with the work requirements set forth by the State Administration of Taxation, “Vigorously organize tax revenue, rectify the tax order, and improve the overall level of auditing”, it is of great significance to actively explore new ideas, new methods and new modes of auditing work. Based on the practical experience, this paper analyzes and studies the specific contents and effects of implementing the tax inspection by using the industry model, and conducts a useful exploration to improve the efficiency of the tax inspection.