探索征管规律深化征管改革□河南省国家税务局科研所税收征管是国家与纳税人联系的主要环节，是国家实现财政职能的主要手段，是调控经济促进社会进步的重要工具。税收征管模式科学与否，征管工作效率如何，影响政府税收政策的正确执行，决定国家财政状况和经济发展的速度... Exploring the Law of Tax Collection and Deepening the Reform of Tax Collection □ Tax Collection and Administration of the Research Institute of the State Administration of Taxation in Henan Province is the main link between the state and the taxpayers and the main means for the country to realize its financial functions. It is also an important tool for regulating the economy and promoting social progress. Whether the tax collection and management mode is scientific or not, how the efficiency of collection and administration affects the correct implementation of the government’s taxation policies and determines the state of the state’s financial affairs and the speed of economic development ...