过去传统的地毯式稽查方式，不仅需要大量的人力物力，增加税收成本，而且针对性差，影响稽查效果。“重点稽查”则是税务机关通过采用科学的方法来确定检查对象，集中人力，查深查透，重拳出击。实施重点稽查，可提高税务稽查的针对性，达到重点打击的目的，最大限度地发挥税 In the past, the traditional carpet inspection method not only requires a lot of manpower and resources, increases the tax cost, but also has poor pertinence and affects the audit results. “Key audit” is the tax authorities through the use of scientific methods to determine the object of inspection, focus on human resources, check thoroughly, strike out. The implementation of key inspections can increase the pertinence of tax inspections and achieve the purpose of major blows and maximize the tax