税款征收是税收征收管理中的一个重要组成部分。《中华人民共和国税收征收管理法》（以下简称《征管法》）及其《实施细则》对税务机关在征收税款和纳税人、扣缴义务人缴纳或解缴税款环节时应遵循的行为规范作了明确的规定,与原来的《征管条例》相比,内容更加丰富、充实和规范,法律的刚性更强,充分体现了国家征税的强制性。 税款征收是税收 征管的中心环节 税款征收是税务机关依照税收法律、行政法规的规定,将纳税人应当缴纳的税款组织征收入库的一系列活动的总称。它包括两个方面的含义:对税务机关来讲是税款的征收入库,对纳税人来讲是应纳税款的缴纳,体现了征纳双方在征收税款与缴纳税款这一过程中的权利与义务,是征收管理的一个重要环节。 税款征收是纳税申报的后继步骤,只有凭借此步骤,申报表上的数字才会成为国库中的资金,实现“应纳税款”向“已纳税款”的转化。 税款征收是综合性很强的环节。该环节包括纳税人、征税对象、计税依据、税目、税率、减免税、税额计算（亦称计税公式）、纳税环节、纳税义务发生的时间、纳税地点、纳税期限和税款缴纳（即征收方法）、违章处理等。在这十三个税制要素中,除“违章处理“这一要素外,其余都 Tax collection is an important part of tax administration. The Law of the People’s Republic of China on the Administration of Tax Collection (hereinafter referred to as the “Law on the Administration of Tax Collection”) and the Detailed Rules for its Implementation shall give the tax authorities the right to be followed when collecting tax and taxpayers or withholding agents in paying or paying taxes The norms made a clear provision. Compared with the original “Regulations on the Administration of Tax Collection”, the contents are richer, more substantiated and standardized. The laws are more rigid and fully reflect the compulsory taxation of the state. Tax collection is the central part of tax collection and administration Tax collection is a general term for a series of activities that the tax authorities collect and collect the tax organizations that taxpayers should pay in accordance with tax laws and administrative regulations. It includes two aspects of the meaning: the tax authorities in terms of tax collection and storage of taxpayers in terms of tax payable, reflecting the tax collection and tax collection both parties in the process of tax collection The rights and obligations of the collection and management is an important part. Tax collection is the successor step of the tax declaration. Only by this procedure will the figures on the declaration form become the funds in the treasury and realize the conversion of “tax payable” to “tax already paid”. Tax collection is a very comprehensive link. This section includes the taxpayer, tax object, tax basis, tax items, tax rates, tax relief, calculation of tax amount (also known as tax formula), tax links, tax liability occurred time, tax place, tax deadline and tax payment That is, collection methods), illegal handling and so on. Among the thirteen tax system elements, except for the “illegal handling” of this element, the rest are