为改善征纳关系 ,促进纳税人自觉依法纳税 ,江苏省淮阴县国家税务局自１９９９年始 ,全面推行了纳税人“税收预警制”。其核心是 :事前警戒和提醒 ,强化宣传、监督 ,尽量通过事前工作促使纳税人自觉按章办理纳税事宜 ,避免因违反税法而遭受税收行政处罚。该局在税收征管各个环 In order to improve the collection of relations and promote the taxpayers’ voluntary tax payment according to law, the State Revenue Administration of Huaiyin County, Jiangsu Province, has fully implemented the “tax warning system” for taxpayers since 1999. Its core is: warning and reminding in advance, strengthen publicity and supervision, as far as possible through prior work to prompt taxpayers consciously chapter by chapter to handle tax matters, to avoid tax administrative penalties due to violation of tax law. The bureau in charge of collecting all the rings