目前,我国纳税检查工作中尚存在一些亟待解决的问题,需要建立规范、科学的纳税检查体系,这对于监督征税机关正确履行征税职责和纳税人正确履行纳税义务,防止税源流失,维护税收法纪,减少税收执法的随意性具有非常重要的现实意义。 At present, there are still some problems to be solved urgently in our country’s tax inspection work. We need to establish a standardized and scientific tax inspection system. This is of great importance to the tax authorities in supervising the correct performance of tax collection duties and taxpayers’ obligation to pay taxes properly, preventing the loss of tax sources and safeguarding tax revenue Law and discipline, reduce the arbitrary nature of tax law enforcement has very important practical significance.