为了加强和规范征收管理,防范税收流失,严格执行税务行政处罚标准,防止自由裁量权的滥用,保护纳税人的合法权益,进一步规范地税机关的执法行为,提高依法治税工作水平,近日,笔者就税收征管质量、行政处罚自由裁量权、城镇 In order to strengthen and regulate the collection and management, prevent tax losses, strictly enforce the tax administrative penalties, prevent abuse of discretionary power, protect the legitimate rights and interests of taxpayers, and further regulate the law enforcement activities of local tax authorities to raise the level of tax administration according to law. Recently, On the quality of tax collection, administrative discretion, urban