首先,稽查工作本身属于监督范畴,是加强税务监督,促进廉政建设,及时纠正行业不正之风的有力工具。因此,税务稽查工作必须建立一个相对独立的工作体系,形成一个完整的监督机制,这样才能有效地行使稽查职能,起到应起的作用。 First of all, the inspection work itself belongs to the category of supervision. It is a powerful tool for strengthening tax supervision, promoting the building of an honest and clean government and timely rectification of unhealthy tendencies in the industry. Therefore, the tax inspection work must establish a relatively independent working system and form a complete monitoring mechanism so that the inspection function can be effectively exercised and should play its due role.