一、当前税务稽查的不良状况及成因（一）税务检查权不能适应新形势。新情况。《中华人民共和国税收征收管理法》赋予税务机关六项税务检查的职权，从查帐、询问到实地检查，具有广泛性的特点。但随着市场经济的发展，商品流通日益发达，特别是从事商品零售、批发的大户，他们 First, the current tax inspection of the bad conditions and causes (a) the tax inspection authority can not adapt to the new situation. New situation. The “Tax Collection and Management Law of the People’s Republic of China” gives the tax authorities the powers of examining the six items of tax inspections and has the characteristics of extensiveness from checking accounts and asking for on-the-spot inspections. However, with the development of the market economy, the circulation of commodities has become more and more developed, especially those who are engaged in the retail and wholesale of commodities.