随机抽样与稽查选案陈文昌毛卫红稽查选案是整个税务稽查工作的首要环节。税务稽查的目的最终能否实现，与选案是否准确、科学有着直接的关系。只有在充分了解和掌握本地区企业生产经营情况和纳税情况，利用计算机对大量的企业数据进行处理和分析的基础上，采用随机抽样的... Random sampling and auditing selection Chen Wenchang Mao Weihong The inspection of the entire tax audit work is the first link. The ultimate goal of tax inspection can be achieved, and the accuracy of the election, science has a direct relationship. Only on the basis of fully understanding and mastering the production and operation conditions of the enterprises in the region and the tax payment, and using the computer to process and analyze a large amount of enterprise data, we can use random sampling ...