近年来，随着社会主义市场经济的发展和国家产业结构的调整，第三产业得到了蓬勃发展。但税收管理还存在一些不足，主要表现在：在激烈的市场竞争中，第三产业经济方式的多样性、多变性、随意性、隐蔽性，使现行的征管方式和征管手段处于被动地位；准确核定税款难度大，个体建 In recent years, with the development of the socialist market economy and the adjustment of the national industrial structure, the tertiary industry has been booming. However, there are still some deficiencies in tax administration. The main manifestations are as follows: In the fierce market competition, the diversification, variability, arbitrariness and concealment of the tertiary industry’s economic mode make the current tax collection and management methods in a passive position; Approved tax difficult, individual construction