当前，税务稽查管理实行的是自上而下的各级税务机关设置稽查分局，直至区旗县级税务局（分局），每级税务稽查分局只就本级局管辖范围内进行稽查管理。执法实践中，我们发现：区旗县级税务局（分局）稽查分局在执法过程中往往遇到的阻力和存在的问题很多，已越来越不利于加大 At present, the implementation of tax audit management is top-down tax authorities at all levels set up the audit branch until the regional county tax bureau (branch), tax inspection branch at each level only within the jurisdiction of the inspection and management. In the practice of law enforcement, we found that the resistance and existing problems often encountered by the inspection branch of the regional tax bureau (branch) at the county level during the law enforcement process have been more and more unfavorable to increasing