外国税务稽查的比较1机构及人员配置在西方国家，都是稽查与税务征收机构分设。税务稽督负责对纳税人、银行和税务人员进行稽查，以使行政管理更为有效。在美国、澳大利亚、巴西、新西兰等国家税务机关中税务审计（稽查）机构都是主要机构，特别是在中、下层税等机夫中，磨亘工 Comparison of foreign tax audits 1 Organization and staffing In the western countries, inspection and tax collection agencies are separated. The tax inspector is responsible for auditing taxpayers, banks and tax officials to make administration more effective. In the United States, Australia, Brazil, New Zealand and other national tax authorities tax audit (audit) agencies are the main agencies, especially in the middle and lower taxes, such as mechanics, mill workers