如何在深化税收征管改革的过程中,使税务稽查逐步得到切实的强化,是摆在税务部门面前的一个重要课题。本文拟对强化税务稽查需要明确或解决的几个具体问题探讨如下: 一、目前税务稽查工作中存在和面临的问题,成为税收工作的主要矛盾,成为市场经济条件下税收征纳活动法制化的主要障碍。 How to deepen tax reform in the process of tax audits to gradually and effectively be strengthened is placed in front of the tax department an important issue. This article intends to explore several specific issues that need to be clarified or solved in order to strengthen tax audits as follows: First, the problems existing in and facing tax auditing work have become the major contradictions in taxation work and become the legal system of tax collection activities under market economy conditions The main obstacle.