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税务稽查，是税务机关依税法对纳税人履行纳税义务情况进行检查监督，对征税人执法行为和结果依法进行考核、评估，维护国家税收秩序的过程和程序。伴随市场经济的发展，迫切需要有一个健全完善的监督体系，以保证市场经济有规则、有秩序地正常进行，保证市场参与者的自主、平?
Tax inspection is the process and procedure for the tax authorities to inspect and supervise the taxpayer’s performance of tax obligations according to the tax law and to examine, evaluate and maintain the taxation order of the taxpayers in accordance with the law. With the development of the market economy, there is an urgent need for a sound and complete monitoring system so as to ensure that the market economy is conducted in a regular and orderly manner and that the market participants’ autonomy and peace are guaranteed.