［摘 要］确定税收稽查对象需要考虑纳税人因素、社会环境因素、征管质量因素、代扣代缴因素和收入监控因素等，因此，可以用因素法来选定稽查对象。此外，还需要采取一些其他配套措施，如统一全国纳税人编码、实行个人财产登记制度、建立个人所得税数据处理中心等。 [Abstract] It is necessary to consider taxpayers, social environment, quality of collection and management, factors of withholding and income monitoring and so on. Therefore, the method of factor can be used to select the objects of auditing. In addition, some other supporting measures such as unified national taxpayer code, personal property registration system and the establishment of a personal income tax data processing center should also be taken.