在现代经济管理理论和实践中，人们越来越重视对浪费的研究。然而，现代观念上的浪费比传统上所说的浪费的概念要广泛、深刻得多。在税收征收管理的理论研究和实际工作中，传统研究税收管理的重点及提出的加强征管、强化稽查的措施，主要是针对纳税人的偷、逃、抗、欠税具体行 In modern economic management theory and practice, people pay more and more attention to the study of waste. However, the wasting of the modern concept is much broader and deeper than the concept of waste as traditionally said. In the theoretical research and practical work of tax collection and management, the focus of traditional research on tax administration and the measures to strengthen the collection and supervision of inspections are mainly aimed at the taxpayers’ stealing, escaping, fighting and defaulting businesses