新的征管模式中,一个“重点”,就是重点稽查。由此可以看出,税务稽查是税务征管模式一个非常重要的组成部分。这使我们清楚地认识到:税务稽查工作在依法治税。推进税收征管改革、保障税收收入、保护社会上义市场经济秩序、打击经济领域犯罪和遏制腐败行为等方面的重要性。随着深化“两个转移”,税务稽查更体现出其“重中之重”的重要地位。这对税务稽查工作的要求必将会越来越高,因此,对稽查人员整体素质要求也将越来越高,稽查人员应具备怎样的素质来适应新税制的要求呢?笔者认为做一名合格的稽查人员应具备以下几方面最基本的素质: The new collection management model, a “key” is the key audit. From this we can see that the tax inspection is a very important part of tax collection and management. This enables us to clearly recognize that tax inspection work is taxed according to law. Promote the reform of tax collection and administration, safeguard tax revenue, protect the order of market economy in the society, combat crimes in the economic field and curb corruption. With the deepening of the “two transfers,” the tax auditing shows its important status of “top priority.” The requirements of the tax inspection work will certainly be higher and higher, therefore, the overall quality requirements of the inspectors will also be higher and higher, the quality of inspectors should have what kind of quality to meet the requirements of the new tax system? I believe that to be a Qualified inspectors should have the most basic quality in the following areas: