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按照《税收执法检查规则》(国税发[2004]126号)文件明确:税收执法检查,是指各级税务机关对本级税务机关及其直属机构、派出机构或者下级税务机关的税收执法行为实施监督检查或处理工作的总称。近年来,随着依法治税工作的不断开展,税收执法检查已成为强化税收执法监督、规范税收执法行为的重要手段,对促进税务系统依法行政、文明执法起到了积极的作用。
In accordance with the “Tax Law Enforcement Inspection Rules” (Guoshui Fa [2004] No. 126) document clearly: tax law enforcement inspection refers to the tax authorities at all levels of the tax authorities at its own level and its immediate agencies, agencies or subordinate tax authorities to supervise the implementation of tax law The general term for checking or handling work. In recent years, with the continuous development of tax administration, the tax law enforcement inspection has become an important means of strengthening the tax law enforcement supervision and standardizing the tax law enforcement activities, and has played a positive role in promoting the tax administration according to law and carrying out civilized law enforcement.