内容摘要:
当今，世界各国税务机关普遍重视稽查工作，一方面将财力、物力和人力向稽查部门倾斜，并借助科技力量和法律武器为税务稽查保驾护航；另一方面，加强税务稽查案源信息管理，以提高稽查工作的质量和效率。本文借鉴国外先进经验，提出了未来我国税务稽查应当在组织、流程以及法律保障等方面进行改进，以减少税收流失，提高全民纳税意识。
关键词:税务稽查 信息管理
abstract：nowadays tax auditing is highlighted around the globe. tax authorities in the 'western countries' has on one hand allocated best resources (funds, equipments and personnel) to tax auditing departments; and on the other, information management has been reinforced in order to improve the quality and efficiency of tax auditing. inspired by experiences of foreign countries, the paper proposes that tax auditing should be improved in respect of institution, procedure and legal system so as to reduce tax loss and enhance tax compliance.