审计的特征对于我国其他行政部门的管理活动有着严格的区别,界限也是相当分明。审计行为的特征是审计活动开始的标志,也是审计活动是否正常进行的判断标准。本文对县级地税征管审计的具体概念描叙的基础之上,简要的评价了县级地税征管审计的特征,对县级地税征管审计的方式进行简要的研究。 The characteristics of auditing have strict distinction with the management activities of other administrative departments in our country and the boundaries are quite distinct. The characteristic of audit behavior is the sign of the beginning of the audit activity and also the judgment standard of whether the audit activity is conducted normally. Based on the description of the specific concept of county tax collection and administration, this paper briefly evaluates the characteristics of the county level tax collection and administration audit and makes a brief study on the mode of county tax collection and administration.