自从新的《税收征管法》颁布实施以来,各地税务部门依法治税的意识普遍增强,税收征管质量有较大提高,违规违纪的现象明显减少,执行财税政策的情况总体上较好,但仍存在一些亟待解决的问题,应引起有关部门的高度重视。一是税务稽查偏离目标。处罚力度不够。税务稽查的目标是通过税务稽查的监督活动,提高纳税人遵守税法的自觉性,促使纳税人依法纳税,减少税源流失。增加税收收入。我国目前的税务稽查管理在监督纳税人依法纳税、堵塞征管漏洞 Since the promulgation and implementation of the new Tax Administration Law, the awareness of tax administrations throughout the country has been generally enhanced. The quality of tax collection and administration has been greatly enhanced. The phenomenon of violating regulations and disciplines has obviously decreased. The overall implementation of the fiscal and taxation policies is generally better. However, There are some problems to be solved urgently, which should arouse the attention of relevant departments. First, tax audit deviated from the target. Punishment is not enough. The goal of tax inspection is to improve taxpayers’ compliance with the tax laws through supervision over tax inspections, to urge taxpayers to pay taxes according to law and to reduce the loss of tax sources. Increase tax revenue. China’s current tax audit management in the supervision of taxpayers pay taxes according to law, plug the collection loopholes