一、目前我国税收征管制度中存在的问题一是纳税人法制观念弱,纳税申报质量不高。由于我国长期以来法制不健全,经济生活中税费不分,造成纳税人纳税意识普遍较低,加之税务机关的监管不到位,造成申报率和申报准确率低,偷逃税现象严重,税收大量流失。 First, at present, the problems in China’s tax collection and administration system are as follows: First, the taxpayer’s concept of legal system is weak and the quality of tax returns is not high. Due to the fact that the legal system in our country has not been well established for a long time and the taxes and fees in economic life are not divided, taxpayers’ awareness of tax payment is generally low. In addition, the supervision of the tax authorities is not in place, resulting in a low rate of declaration and reporting, a serious tax evasion, .