在国家税收法律、法规确定的前提下,依法治税集中体现在税务机关是否依法征税和纳税人是否依法纳税。对基层税务机关而言,依法征税就是税收征管行为必须规范化。本文试从理论与实践的结合上对基层税务机关税收征管行为规范化作一探讨。 一、税收征管行为规范化的基本概念和认识 Under the prerequisite that the national tax laws and regulations are established, the taxation according to law focuses on whether tax authorities collect tax according to law and whether taxpayers pay taxes according to law. For tax authorities at the grassroots level, taxation according to law means that tax collection and administration must be standardized. This article tries to discuss the standardization of tax collection and administration by the tax authorities at the grassroots level based on the combination of theory and practice. First, the tax collection and management behavior of the basic concepts and understanding