二　　从上述分析可以看出，现阶段我国税务稽查执法权力有限，执法手段滞后，职责范围不明，运行机制不完善，职能作用没有得到充分发挥，与有法可依、有法必依、执法必严、违法必究的法制化要求不相适应。研究建立科学、严密的税务稽查体系，必须着眼于新世纪税收工作的需要 From the above analysis, we can see that at this stage, the tax examination and enforcement power in our country is limited, the means of law enforcement lags behind, the scope of responsibility is not clear, the operation mechanism is imperfect, the functions and functions are not fully brought into full play, and laws and regulations, law and law enforcement Strict, illegal legal requirements do not meet the requirements. To study and establish a scientific and rigorous tax inspection system must focus on the needs of taxation work in the new century