一、影响税收征管质量的原因 (一)客观方面 1.管理的方式还是比较粗放。主要体现在对税源分布底数不清,对企业所得税汇算就账查账,对账证不健全的业户满足于定额征收,一定了事。此外,征管工作中一些大而化之的粗放式管理环节,也直接影响到税收征管质量的提高。 First, the impact of the quality of tax collection and management reasons (A) the objective aspects 1. The way of management is still relatively extensive. Mainly reflected in the unclear distribution of the source of the tax revenue, corporate income tax accounts for the settlement of accounts, accounts reconcile unskilled households satisfied with the fixed charge, must be trouble. In addition, some extensive and extensive management of tax collection work also directly affects the quality of tax collection and management.