税务稽查工作的两项主要职能是查补收入和以查促管。但在实际工作中,存在两种明显的错误倾向:一是片面地强调稽查查补收入的职能,甚至单纯地把查补收入作为税务稽查工作的考核指标,这就会导致在确定稽查对象时喜大恶小、避难就易,使税务稽查失去公平,造成在稽查处理时,以能否顺 The two main functions of the tax inspection work are to check income and to facilitate supervision. However, in practice, there are two obvious errors: one is to unilaterally emphasize the function of checking revenue, and even simply using revenue from check-up as an indicator of tax inspection, which will lead to the fact that in determining the object of inspection Hi big evil, evasive easy, tax inspection lost its fairness, resulting in the inspection process, with the ability to Shun