税务稽查权

因此，加强对税务稽查执法权的重视和研究，以努力降低和防范执法风险，对保护税务稽查人员，提高税收执法水平，维护国家税收利益，都有着重大的现实意义。

Therefore , to enhance law enforcement powers of tax inspectors and research to reduce and prevent risks , which are of great practical significance to the protection of tax inspectors and raise the level of tax enforcement as well as safeguard the interests of state tax revenue .

对国外发达国家税务稽查行政执法权进行比较分析，主要在税务稽查方面的机构设置、执法手段、案源选择、人员配备等方面进行论述。

A comparative analysis of administrative law enforcement of foreign countries , primarily in institutional setting , source selection , staffing and other aspects .

然后对于税收行政执法风险进行博弈分析，通过分析得出影响税收行政执法的风险因素。第三部分：我国税务稽查行政执法权现状与问题分析。

Then by analyzing the impact of tax administrative law enforcement risk factors to obtain risks of tax-administration law enforcement . Part ⅲ: Problem Analysis on the administrative enforcement of Tax Inspection .