税务稽查部门在查处税务违章及偷税案件过程中 ,从接案承办到调查取证 ,从初审定性到上报审批 ,从执行入库到结案归档 ,在这三大环节的工作中 ,存在着五个难点 ,影响了办案质量的提高和执法刚性的体现。一是寻址难。以闵行区来说 ,从东海之滨到淀山湖畔 ,从杭州湾到长江口 ,稽 In the course of investigating and handling cases of tax fraud and tax evasion, the tax inspection department from handling the case to investigating and obtaining evidence, from the preliminary examination of the nature to the examination and approval of the submission, from the storage of the warehousing to the filing of the archives. There are five difficulties in the work of the three major links , Affecting the quality of handling cases and the embodiment of the rigidity of law enforcement. First, addressing difficult. To Minhang District, from the coast of the East China Sea to Dianshan Lake, from the Hangzhou Bay to the mouth of the Yangtze River, JI