目前,农村的税费改革已进行到征收阶段,也就是实施阶段。如何正确处理“纳”与“征”的关系,是税收工作能否顺利进行的关键。因此,为使征收工作依法、有序地进行,有必要对征收过程中出现的几个问题予以澄清:一、税收的性质问题是认识的关键问题税收是国家为了实现其职能的需要,凭借政治权力,运用法律手段,强制地、无偿地取得财政收入所形成的一种特定分配关系。其特点有三:一是征收上的强制性;二是缴纳上的无偿性;三是征收比例或数额上的固定性。这说明,税收是一种国家行为,而且这种行为的 At present, the rural tax reform has been carried out to the collection phase, that is, the implementation phase. How to properly handle the relationship between “satisfied” and “sign” is the key to whether the tax work can proceed smoothly. Therefore, in order to carry out the collection in accordance with the law and in an orderly manner, it is necessary to clarify several issues that arise in the process of collection: First, the nature of taxation is the key issue of understanding Taxation is the need of the state to realize its functions, Power, the use of legal means, forcibly, gratuitously obtain a specific distribution of revenue formed. Its characteristics are three: First, the imposition of mandatory; second is to pay the premium; Third, the proportion of the collection or the amount of fixed. This shows that taxation is a state act, and this behavior