税款征收是税收征管工作的重要环节之一,它不仅要依法征税,而且也要依率计征,保证应收尽收,不能少收也不能多收,否则就损害了税法的严肃性,损害国家利益、侵害纳税人的合法权益,不利于公平税负和平等竞争,不利于社会主义市场经济的健康发展。但是在实际征收工作中,由于征纳双方的疏忽,如计算错 Tax collection is one of the most important aspects of tax collection and administration. It not only requires taxation in accordance with the law but also depends on the rate of taxation, so as to ensure that the tax should be fully collected and not less or less than the tax revenue. Otherwise, the seriousness of the tax law will be undermined , Damaging the interests of the state and infringing the lawful rights and interests of the taxpayers, which is unfavorable to the fair tax burden and equal competition and unfavorable to the healthy development of the socialist market economy. However, in the actual collection work, due to the negligence of both parties, such as calculating the wrong