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认为被视为“重中之重”的税务稽查在实际工作中存在一些问题，应引起重视。这些问题主要有：１．稽查级次问题。根据《稽查规程》的规定，全国各级税务机关先后设立了各自的税务稽查机构。这些稽查机构上至国家税务总局的稽查局，下至区、县税务局的稽查队，都作为执法主体，
Tax audits considered as “top priority” should have some problems in their practical work, which deserves our attention. These problems are: 1. Inspection level problems. According to the “Inspection Regulations”, the tax authorities at all levels in the country have set up their own tax inspection agencies one after another. These audit agencies up to the State Administration of Taxation Inspection Bureau, down to the district, the Inland Revenue Department inspection team, as the main law enforcement,