税务稽查卷宗（或税务稽查档案材料）是税务稽查全过程的文字记载，可综合地反映出税务稽查机构对某一纳税人实施税务稽查的内容和程序，对确保税务稽查依法进行有重要的意义。下面我按照选案、稽查、审理、执行四个环节，谈一谈税务稽查卷宗的制作。一、选案环节的卷宗材... Tax audit files (or tax audit files) are the whole process of tax audit records, can be integrated to reflect the tax inspection agencies to a taxpayer to implement tax inspection content and procedures, to ensure that the tax audit is of great significance in accordance with the law . Now I follow the election, inspection, trial, the implementation of the four links, talk about the tax audit file production. First, the selection of the roll material ...