税务稽查效能是指在税收征管工怍中通过税务稽查对税收征管、纳税人及社会公众所体现出的效用和所产生的影响,包含稽查部门本身工作效率的高低和稽查职能发挥的大小,其目的就是要在单位时间内或单个案件中以最少的成本取得最大的收益。因此,如何正确认识稽查的职能、现状,研究提高稽查效能的途径,是摆在稽查部门面前的一个重要课题。一、当前税务稽查效能的现状目前,受体制、观念、手段、人员等多方面因素的制约,税务稽查远没有发挥起应有的效能,主要表现在以下几个方面:一是重点稽查的作用未得到充分体现;二 The efficiency of tax inspection refers to the effect and impact of tax inspection on tax collection, taxpayers and the public at large in the tax collection and administration system, including the efficiency of the inspection department itself and the size of the inspection function The goal is to get the maximum benefit at the least cost per unit time or in a single case. Therefore, how to correctly understand the functions of the audit, the status quo and ways to improve the efficiency of the audit are an important issue before the audit department. First, the status quo of the effectiveness of the current tax inspection At present, subject to various constraints such as the system, concepts, methods, personnel and other factors, tax audits far from play their due effectiveness, mainly in the following areas: First, the role of key inspections Not fully reflected; two