税收征管是税务机关依法进行税务管理活动的核心。我国现行的税收征管改革缺乏坚实的理论基础,职责界定不清,信息化建设缺乏系统性,征管刚性弱化等问题日益显现,并逐渐成为制约税收征管整体效率提高的瓶颈。本文从管理学的角度对以上问题进行了分析,并提出了相应的对策。 Tax collection and administration is the core of the tax administration’s tax administration activities according to law. The current reform of tax collection and management lacks a solid theoretical basis, unclear responsibilities, lack of systematic construction of information, and weakening of tax collection and management. These problems gradually become the bottleneck restricting the overall efficiency of tax collection and administration. This article from the management point of view of the above analysis, and put forward the corresponding countermeasures.