税收已渗透到社会经济生活的方方面面,税务部门的聚财能力的大小直接关系到政府占有资源的多少,进而影响到执政地位的巩固与否,税收执法关系也成为诸多社会关系中十分重要的一环。税务稽查作为税收执法的主要表现形式,是税收公平正义的最大体现,只有大力整顿和规范税收秩序,优化投资环境,才能促进社会主义市场经济良性发展,才能创造一个和谐稳定的税收环境。 Tax revenue has infiltrated into all aspects of social and economic life. The size of the tax-collecting ability of the taxation department has a direct bearing on the amount of resources the government possesses, thereby affecting the consolidation of the ruling position. The tax-law enforcement relationship has also become a very important one in many social relations ring. Tax auditing, as the main manifestation of tax law enforcement, is the most embodiment of tax fairness and justice. Only by vigorously rectifying and standardizing the tax order and optimizing the investment environment can we promote the healthy development of the socialist market economy and create a harmonious and stable tax environment.