基层税务稽查工作优化研究
Optimization Research on Grass-Roots Tax Inspection Work

基层是我国发展的重要基石，基层税收已成为各级财政收入的重要组成部分，为地方经济发展作出了卓越的贡献。而税务稽查工作是税收管理的最后一道防线，在惩处涉税违法行为、整顿税收秩序方面发挥着重要作用。国税地税机构合并以来，税收工作的内容发生了巨大变化。作为打击涉税违法犯罪行为的重要主体，税务稽查部门尤其是基层部门面临着稽查任务量激增、人力资源紧张、信息化手段应用短缺、税务稽查流程不规范和权力寻租等一系列问题，制约了税务稽查工作的质量和效率，本文从现实税务稽查工作存在的问题出发，进而提出解决问题的相关建议。
Grass-Roots is an important cornerstone of China’s development, and grass-roots taxation has become an im-portant part of fiscal revenue at all levels, making outstanding contributions to local economic de-velopment. Tax inspection work is the last line of defense of tax administration, and plays an im-portant role in punishing tax-related violations and rectifying tax order. Since the merger of nation-al and local tax agencies, the content of tax collection work has undergone tremendous changes. As an important subject in combating tax-related violations and crimes, tax inspection departments, especially grass-roots departments, are facing a series of problems such as the surge in audit tasks, the shortage of human resources, the shortage of information means, the irregular tax inspection process and power rent-seeking, which hinder the quality and efficiency of tax inspection work, this paper starts from the problems existing in actual tax inspection work, and then puts forward rele-vant suggestions to solve them.