税务审计联系户制度是税务审计部门与纳税人之间建立的一种经常性联系的制度,主要包括资料收集、情况分析、税务检查、落实整改措施和征求意见等内容。它是我市税收征管改革深入发展的产物,也是税务征管的一项基础工作。我市征管机构按征、管、查三条工作线分设后,税务审计的力量大大加强,职能作用得到更好的发挥,在查处偷漏税、堵塞征管漏洞等方面取得一定的成绩。通过加强征、管、查活动,广泛深入地开展税法宣传,现已初步实现了由过去税务人员“上门收税”到纳税人“上门交税”的转变,公民纳税意识普遍增强。但在征管机构分设后一段时间内,由于工作职责衔接不够紧溱,新的制度未能很快地建 The tax audit contact system is a system of regular contact established between the tax audit department and the taxpayer. The system includes data collection, situation analysis, tax inspection, implementation of corrective measures and solicitation of opinions. It is the product of the further development of tax collection and administration in our city and a basic work of tax collection and administration. After the city’s collection and management agency was divided into three working lines: collection, management and inspection, the power of tax audit was greatly enhanced and its functions and functions played a better role. Certain achievements were made in such areas as investigating and handling the tax evasion and plugging the collection and management loopholes. Through intensifying levy, management and investigation, extensive and in-depth publicity on tax laws has been made, and the tax transfer from “home tax collection” to taxpayers ’“home tax payment” has been basically achieved. Citizens’ tax awareness has generally increased. However, within a certain period of time after the separation of the taxation authorities, the new system failed to be built quickly due to the lack of cohesion of job responsibilities