税收经费是税务工作顺利开展的基本保证,在税收经费供给紧缩与税收职能要求扩张二者矛盾突出的情况下,如何使有限的税收经费发挥最大的税收收益。笔者认为只有加强经费管理,实行规范化管理,使经费管理由粗放型向集约型方式转变,本着“轻、重、缓、急”的原则,集中、合理地安排资金,以获得最小投入实现税收最大化的效果。 Taxation funds are the basic guarantee for the smooth implementation of taxation work. Under the circumstance of the contradiction between the tight supply of tax funds and the expansion of taxation functions, how to make the limited tax revenue maximize the tax revenue. The author believes that only by strengthening the management of funds and implementing standardized management, the management of funds should be changed from extensive mode to intensive mode. With the principle of “light, heavy, slow and urgent”, the funds should be arranged centrally and reasonably so as to obtain the minimum investment and realize the tax revenue Maximize the effect.