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执法型稽查是相对于收入型稽查而言的。前些年，受国家宏观经济形势和经济结构的影响，很多省、市税源严重不足，税务部门组织收入的任务十分繁重。各级国地税部门一直将组织收入作为中心工作，税务稽查部门也不例外，收入型稽查的提法由此产生。到目前为止，各级税务稽查部门
Enforcement type inspection is relative to the income type inspection. In previous years, under the influence of the state’s macroeconomic situation and economic structure, many provincial and municipal tax sources were seriously under-funded and the task of organizing tax revenues by the tax departments was very heavy. Local taxation departments at all levels have been organizing the work of revenue as the center, tax inspection department is no exception, revenue-based inspection results from this. So far, tax inspection departments at all levels