内容摘要：

随着税务审计的深入开展，完善审计法律、法规，创造和谐税收环境显得尤为重要。本文针对当前税务审计中存在的问题，结合国际通常做法，探讨相关举措，提出了加强我国税务审计工作的建议。

关键词：税务审计　工作底稿　审计规程

abstract:along with the in-depth development of tax auditing, it becomes more and more important to perfect auditing laws and regulations and create a harmonious tax environment. based on analysis of issues in tax auditing in china, combined with international experiences, the paper puts forward some suggestions on enhancing tax auditing in our country.

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