建立科学的征管质量评价体系□郑会义税收征管包含税收工作从税务登记到违章处理的全过程，涉及面广，手续复杂。如何评价征管质量，完整、准确、真实地反映征管工作的水平，评价指标体系的建立是关键。现行评价指标较多，但不够科学，有的指标不能反映出征管质量的好坏。... Establishing a Scientific Quality Management System for Tax Collection and Administration □ Zheng Hui-yi Tax collection and administration includes tax registration from the tax registration to the entire process of illegal handling, involving a wide range of procedures and complicated procedures. How to evaluate the quality of collection, complete, accurate and truly reflect the level of collection management, the establishment of evaluation index system is the key. The current evaluation index is more, but not enough science, and some indicators do not reflect the quality of collection and management of good or bad. ...