税收征管质效与税务稽查体系建设

分税制财政体制改革后的20多年来，随着税制改革的不断深入及征管模式的优化调整．我国的税收工作取得了一定的成绩。税务稽查作为税收征管的最后一道防线，对维护税法的严肃性，保证税款的及时入库，发挥了重要作用。因此，对税务稽查模式的深入探讨，有助于提高税收征管效能。

The Selection of Tax Audit-mode for Improving Tax Collection and Management

The tax -sharing fiscal system has been reformed more than 20 years,with the deepening of the tax system reform,opti- mizing tax collection and administration pattern,make the tax administration of our country reach a new level. Tax audit is last line of tax collection and management,it plays an important role in enforcing the law and ensuring the revenues on time.Further explo- ration of the audit is helpful to explore effective＇s ways to improve the efficiency of tax collection and management.