新颁布的《税收征管法》及其《实施细则》对税务稽查的职能和作用作了新的定位,这为税务稽查工作实施创新和深入开展税务稽查工作提供了法律依据。目前,随着经济税收形势的发展变化,税务稽查工作面临诸多困难和严峻挑战。如何创新稽查理念和体制,改进投入成本和产出效率之比,提高稽查工作质量和效率,充分发挥其在以查促收入、促管理、促规范、促发展等方面的职能作用,是税务稽查工作亟待解决的重要课题。 The newly promulgated Law of the People’s Republic of China on Tax Collection and Administration and its Implementing Regulations have made a new positioning on the functions and roles of tax audits. This provides a legal basis for implementing tax auditing innovation and conducting tax audits in depth. At present, with the development and changes in the economic tax situation, the tax inspection work is facing many difficulties and harsh challenges. How to innovate the concept and system of auditing, improve the ratio between input cost and output efficiency, improve the quality and efficiency of auditing work and give full play to its role in checking and promoting income, promoting management, promoting norms and promoting development are the functions of tax auditing Important work to be solved.