随着征管、机构、人事三项改革的顺利实施，“一级稽查”工作机制得以成功运行，经过一段时间的磨合，我们认为当前基层在对“一级稽查”的定位、理顺“一级稽查”与其他部门的关系以及“一级稽查”的具体实施和保障等方面还缺乏一个统一的认识。为此，结合实践，提出如下建议 With the successful implementation of the three reforms in tax collection, administration and personnel, the working mechanism of “Level One Inspection” has been successfully run. After a period of running-in, we believe that the current grassroots level positions the “primary inspection” Inspection “with other departments and the” first-class inspection "of the specific implementation and protection of a lack of a unified understanding. To this end, combined with practice, made the following recommendations