关于强化税务稽查工作的构想张国庆一、税务稽查工作所面临的形势及存在的问题我国配合社会主义市场经济发展的新税制推行以来，从基层税收征管现状看，税务稽查工作面临如下形势：——新税制的贯彻实施，需要强有力的税务稽查来监督执行。新旧税制转换的过渡时期，也正是... Conception of Strengthening the Work of Tax Inspection Zhang Guoqing I. Situations and Problems Existed in Tax Inspection Since the implementation of the new tax system in line with the development of the socialist market economy, the tax inspection work has been facing the following situation from the perspective of the tax collection and administration at the grassroots level: The implementation of the new tax system requires a strong tax audit to monitor the implementation. The transitional period of old and new tax system, it is also ...