试论税收管理的职能李大明我国税收制度在经历了几十年艰苦探索和改革以后，逐步形成了与社会主义市场经济基本相适应的新税制格局。然而要发挥新税制的最大效能，必须狠抓税收管理，向税收管理要效益，这是我国税收工作面临的一项长期重要任务。纵览我国税收理论研究园地... On the Function of Tax Management Li Daming After decades of arduous exploration and reform, China’s tax system has gradually formed a new tax structure that is basically compatible with the socialist market economy. However, in order to exert the maximum efficiency of the new tax system, we must pay close attention to tax administration and benefit tax administration, which is a long-term and important task facing China’s tax work. Overview of China’s tax theory research field ...