“一案双查”制度可以促进税收执法责任制和党风廉政建设责任制的落实,促使税务人员履行职责。税务稽查部门必须从组织上予以保证,并从多角度采取多种措施对“一案双查”制度进行改进和加强。 “Double Case Investigation ” system can promote the implementation of the tax law enforcement responsibility system and the responsibility system of building a clean government and promote the tax officers to perform their duties. Tax inspection departments must be guaranteed from the organization, and take a variety of measures from a multi-angle to improve and strengthen the “double investigation” system.