税收是政府取得财政收入的主要来源之一,具有强制性、无偿性的特征。为了保证税收政策的完整与执行度,需要重视在税收过程中的税收征管审计工作。本文就税收政策和税收征管审计工作的执行情况及出现的税收流失、漏收等问题,税收优惠制度和完善措施进行研究,提出提高审计质量,促进税收征管审计工作的建议。 Tax revenue is one of the main sources of government revenue, with compulsory and non-payment characteristics. In order to ensure the integrity and implementation of tax policies, it is necessary to pay attention to the tax collection and auditing work in the taxation process. In this paper, the implementation of the tax policy and tax collection and auditing work, as well as the problems such as tax loss and revenue leakage, the preferential tax treatment system and the perfecting measures, are put forward. Proposals to improve audit quality and promote the tax collection and administration audit are put forward.