加强和改进我国税收征管工作的对策分析

Analysis and Solutions to Enforce and Improve the Management of Our National Tax Collection

税收征管是税务部门的主业,也是税收工作的主题。现行的税收征管体制中存在的许多薄弱环节和问题严重制约和影响税收征管的质量和效率,如何创新机制、更新手段、建立新的形势和要求的税收征管新格局是摆在广大税收实际和理论工作者面前的一项重要课题。

The management of the tax collection is the main work of the fiscal department as well as a subject to be studied in the this department. The present system has many weak points and serious problems. This has limited and curbed the quality and efficiency of the management of tax collection and problem arising from it and which faces fiscal management in its practical and theoretical areas.