税务稽查是税务机关对纳税人、扣缴义务人履行纳税义务、扣缴义务情况进行检查和处理的一项执法行为。随着我国整顿和规范税收秩序工作的深入开展,税收秩序明显好转。但是,据国家税务部门有关资料显示,仅2002年上半年,全国税务机关就查补税收收入107.8亿元,其中查处偷税案件24. Tax inspection is the tax authorities for taxpayers, withholding agents to fulfill tax obligations, withholding obligations to inspect and deal with a law enforcement. With the deepening of China’s work of rectifying and standardizing the tax order, the tax order has obviously improved. However, according to the relevant information from the State Taxation Department, only in the first half of 2002, the tax authorities across the country investigated the tax revenue revenue of 10.78 billion yuan, of which the case of tax evasion was investigated and dealt with.