税务专业档案(纳税户档案),是在税收征管活动中直接形成的真实的历史记录,是税务机关全部档案的重要组成部分,笔者就税务所的专业档案谈点粗浅看法。 一、文件材料的收集和清理 1、收集。税务专业档案材料来源于税收征管活动,税务专管员掌握着大量第一手资料,因而,征管活动中形成的大部分材料应由各专管员在征管活动 Tax professional files (taxpayers file), is a real historical record in the tax collection and management activities directly, is an important part of all the files of the tax authorities, the author on the tax file of the professional file to talk a little superficial view. First, the collection and cleaning of documents and materials 1, collected. Tax professional archives from tax collection activities, tax managers have a lot of first-hand information, therefore, the majority of materials formed during the collection and management activities should be in the collection activities