常态稽核是什么意思？-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	常态稽核是什么意思？
释义	法律分析：税务稽查局有计划地对税收管辖范围内纳税人及扣缴义务人履行纳税义务和扣缴义务情况进行检查和处理的执法行为。法律依据：《全国税务稽查规范》第一条突出计划和案源管理，强化源头治理。突出稽查计划对案源管理的统领作用，明确各级税务稽查部门需要制订的稽查计划类型、步骤和程序、计划评估以及计划调整等事项。规范案源管理，切实提高案源质量，做到案源信息来源多渠道，实现全涵盖，并加强稽查引导，解决执法任性的问题。
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