税务稽查效能直接反映了税务稽查作用的发挥程度,主要体现在:效率,即投入较低的稽查成本,实现较高的税收效益和社会效益;公正,包括稽查程序的公正、适用法律法规的公正和处罚结果的公正等;效果,看税务稽查能否促进依法治税、强化税收征管、推进反腐倡廉。提高稽查效能,应从以下几个方面入手: The effectiveness of tax inspection directly reflects the extent to which the role of tax inspection can be fully demonstrated: efficiency, that is, lower cost of inspection, higher tax and social benefits; fairness, fairness of audit procedures, fairness of applicable laws and regulations And the fairness of the result of the punishment; the effect of whether the tax inspection can promote tax administration according to law, intensify tax collection and administration, and promote anti-corruption. Improve audit efficiency, should start from the following aspects: