“几位身穿税务制服的人走过来，一群摆地摊的小商贩赶紧收拾起地上的货物，边跑边喊:‘抓人的来了，快跑！’有的连滚带爬，有的摔成一团……”此番情景，莫非真如一些人所形容的那样，税务人员与纳税人之间永远只能是“猫”与“鼠”的关系？同样是共和国的公民，无论征与纳，都是为了一个共同的目标──为了祖国的安定富强，为了人民的生活幸福，为了建设一个属于我们自己的美丽家园。那么，征纳双方更应该加深理解，紧密配合，各尽其“职”，为了共同美好的明天而付出我们今天的努力！本文从理解的角度，针对税务部门在福建沿海渔区乡村水产品贩运过程中的征收税费来探讨征管对策，以供商榷。 Several people in tax uniforms came over, a group of small vendors at street vendors quickly tidy up the goods on the ground, ran and shouted: ’catch people, run!’ Fell into a ball ... ... “this time scene, is it really as some people described, tax officials and taxpayers will always be only” cat “and” rat "relationship? The same citizens of the Republic, regardless of their expropriation and admission, all share a common goal - to make their motherland stable and prosperous, to live a happy life for the people, and to build a beautiful homeland belonging to our own. Then, the two sides should deepen their understanding and work closely with each other and try their best to fulfill their duties. In order to have a better tomorrow together, we must pay our hard work today! This article from the understanding point of view, for the tax department in Fujian coastal fishing village of aquatic products in the course of the tax collection and management of tax collection measures for discussion.