行业税务稽查是税收专项检查的重要组成部分,是税务机关对特定行业的纳税情况实施的重点稽查。从近几年的税务行业稽查实践看,行业稽查已成为优化经济环境、打击涉税犯罪、促进税收征管,堵塞税收漏洞的一个必不可少的重要手段。 Industry tax inspection is an important part of the special tax inspection, the tax authorities for tax-specific implementation of the key industries in the audit. In recent years, the tax industry audit practice, the industry inspection has become the optimization of the economic environment, combat tax-related crimes, promote tax collection and management, tax loopholes in the block an essential tool.