税务稽查是税务机关依据税收法规，对税法规定的纳税人和扣缴义务人履行纳税义务情况，进行全方位的稽核、缉私、检查与查帐的税务监督活动。它贯穿于税收征收管理的全过程，是税收工作的核心和灵魂。一、加强税务稽查是新时期税收工作的客观要求强化税务稽查，是检验国家税收? Tax inspection is the tax authorities in accordance with tax laws and regulations, the tax law the taxpayers and withholding agents to fulfill the tax obligations, a full range of audit, anti-smuggling, inspection and audit of tax supervision activities. It runs through the whole process of tax collection and management and is the core and soul of taxation work. First, to strengthen tax inspection is an objective requirement of tax work in the new era Strengthening tax inspection is to test the national tax?