案件审理是税务稽查一般程序的必经阶段，是对税务稽查实施阶段工作的监督性程序。由于稽查审理工作政策性强，涉及面广，一般采取审理部门会审，局长会议会审，审理委员会会审三种集体会审的形成。案件审理工作对保证严格执法，确保执法公正具有十分重要的意义。案件审理委员 The trial of cases is the necessary stage for the general procedure of tax inspection and the supervisory procedure for the work of tax inspection in the implementation phase. Due to the policy of auditing and examination work, which involves a wide range of aspects, it generally takes the form of three collective hearing sessions of the trial department, the meeting of the directors of the audit committee and the hearing committee. The trial of cases has very important significance in guaranteeing strict law enforcement and ensuring the fairness of law enforcement. Case hearing members