建立管理税收学初探□李丽凤新税制运行以来，征管改革取得了举世瞩目的巨大成就，近几年不但保证了税收与经济同步增长，而且创造了快于经济增长的奇迹。实践的深入需要理论为之服务，更需要理论成为其助推器，因此，深入征管理论研究，建立一门能够解析征管改革成效并能... A Preliminary Study on Establishing Management Tax Revenue Li Lifeng Since the new tax system was put into operation, the reform of tax collection has made great achievements that have attracted worldwide attention. In recent years, it has not only ensured the simultaneous growth of tax revenue and economy, but also created a miracle faster than economic growth. Practice in-depth need to serve the theory, but also need to be its theory of boosters, therefore, in-depth collection of management theory to establish a door to analyze the effectiveness of tax reform and can ...