税务稽查，作为深化征管改革的“重中之重”，对推进和完善新税制起到了极其重要的作用。特别是在打击偷税、抗税、骗税等重大案件中税务稽查功不可没，有力地维护了国家的利益，捍卫了国家税法的尊严。尤其是在市场经济蓬勃发展，纳税人自觉申报纳税的今天，税务稽查的作用越来 Tax inspection, as a “top priority” for deepening the reform of collection and administration, has played an extremely important role in promoting and perfecting the new tax system. In particular, in the major cases of cracking down taxes on evading taxes, resisting taxes and cheating on taxes, etc., the tax auditing efforts have contributed greatly to safeguarding the interests of the country and safeguarding the dignity of the country’s tax law. Especially in the vigorous development of the market economy, taxpayers consciously declare the tax today, the role of tax audits more and more