从1994年确立新的税收征管模式以来,经过10年3个阶段的发展,我国税务机构已经形成了基本稽查体系和效能型的新的稽查机制,而且每年都查处曝光一大批的大案要案,既表明了税务部门大力打击涉税违法案件的决心,也体现了税务稽查工作者查处案件的能力。但让人困惑的是,在如此严而有 Since the establishment of the new tax collection and management model in 1994, after 10 years of development in three stages, China’s taxation agencies have formed a new inspection mechanism of basic inspection system and effectiveness type, and have investigated and dealt with a large number of major and important cases every year, It not only shows the determination of tax departments to crack down on tax-related illegal cases, but also reflects the ability of tax inspectors to investigate and deal with cases. But what is puzzling is that it is so strict