税收征管，是指国家税务部门，依照有关法律、法规，为了更好地向负有纳税义务的人和单位征收税款而开展的行政管理工作，从定义中我们可以看出，税收征管作为一种行政行为，首先要依法，即依法征税，依法行政。其次依法的目的是为了更好的开展税收征管工作，这就要求我们不仅 Tax collection and administration refers to the administrative work carried out by the state tax department in accordance with the relevant laws and regulations and in order to better collect the tax levied on the people and units that have the obligation to pay taxes. From the definition, we can see that tax collection and administration The first kind of administrative action must be according to law, that is, taxing according to law and administering according to law. Second, the purpose of the law is to better carry out tax collection work, which requires us not only