税务稽查工作是税收征收管理过程中不可或缺的环节。但是随着社会经济高速发展，税收违法犯罪行为日趋呈现多样性、隐蔽性和高技术性，税务稽查工作打击力度小、震慑范围窄的问题也日渐凸显。如何提高税务稽查工作质效，充分发挥税务稽查职能，是众多税务工作者和专家学者共同关注的问题。 基层税务稽查机构是税务稽查最主要最广泛的主体。本文选取河北省基层地税稽查工作为研究对象，在吸收众多专家学者研究成果的基础上，采用文献查阅法、实地调查法、案例分析法、理论与实际相结合的研究方法，以满城县地税稽查局为例，深入分析河北基层地税稽查工作的现状，并提出优化措施。 本文首先阐释了税务稽查相关的重要理论及概念。其次阐述了河北地税稽查的发展历程及其概况。本文的重点是以河北省满城县地税稽查局为例，就河北省基层地税稽查工作在“四分离”模式下的运行情况进行阐述和分析，全面深入地指出河北省基层地税稽查工作在选案、检查、审理、执行四个环节中分别存在的具体问题及其他共性问题。如稽查局人手不足，老龄化严重、业务素质有待提高；税务稽查四环节未能实现真正意义上的“四分离”；河北地税征管软件不完善，稽查文书不规范；不同稽查主体重复稽查增加了稽查成本等。并深入分析这些问题的成因。如税务人员思想观念存在误区，收入型的稽查思想仍占据主导地位；税务稽查机构设置不科学；税务稽查执法权限较弱；税务稽查绩效考核办法不完善等。最后，从理念、机构、法律法规、技术方法及人员等方面，“对症下药”地提出改进问题的对策。如转变传统稽查观念，实现稽查理念创新；实行机构改革，建立独立的税务稽查执法机构；完善税务稽查的法治建设，健全相关的法律法规；完善税务稽查的方法和技术，全面提高稽查四环节工作质量和效率；合理配置稽查人员，提升稽查人员素质等。以全面提升河北省基层税务稽查工作的质效，充分发挥税务稽查打击震慑违法犯罪行为，维护税收秩序和市场经济秩序，保证国家财政收入的重要作用。

Tax inspection work is an indispensable link of the process of tax collection and management. However, with the rapid development of economy and society, tax crimes have become increasingly diversified, concealment and high technology, the small crackdown and narrow strike range of tax inspection work has become more and more obvious. How to improve the quality and efficiency of tax inspection work, and give full play to the functions of tax inspection, this problem is concerned by many tax workers、experts and scholars.Basic tax auditing institutions are the most important and extensive bodies of tax inspection work. This paper selects Hebei basic local tax inspection work as the research object，based on absorbing the research results of many experts and scholars, taking Mancheng local tax inspection bureau as the example, analyzes Hebei basic local tax inspection work situation by the methods of literature reviewing、case analysis、field survey and combing theory and practice, and then puts forward the optimization measures. Firstly, this paper explains the key theories and concepts of tax inspection. Then it describes the history and general situation of Hebei local tax inspection system. The focus of this paper is that it describes and analyzes Hebei basic local tax inspection work situation in the "four separation" mode, points out the specific problems of the case selection、Inspection、trial 、execution and the other common problems at the base of taking Mancheng local tax inspection bureau as the example, such as tax inspection bureaus are seriously understaffed、aging and low qualified, the "four separation" mode has not come true, Hebei local taxation collection and management software is not perfect, tax inspection documents are not standardized, the inspections to the same company by different inspection institutions increase the cost, and so on. This paper then analyzes the causes of these problems, such as the ideas of tax officials are not true, the idea of “revenue tax inspection” is dominant, tax inspection institutions are not structured scientifically, tax inspection authority is weak, the way of performance appraisal is not perfect, and so on. finally, “suits the remedy to the case”, this paper put forward countermeasures from the aspects of idea、organization、law、technology and method、staff, such as change and update the traditional ideas of tax inspection work, establish independent tax inspection instruments, perfect relevant laws and regulations, improve the technologies and methods of tax inspection work, allocate staff rationally and improve the quality of personnel, and so on. These countermeasures aim at improving the problems , promoting the quality and efficiency of basic tax inspection work, giving full play to the important roles of tax inspection that punish and deter tax crimes, maintain the order of Taxation and market economy, and ensure national revenue.