一、税收征管职能及其特征税收征管，是指国家机关为了实现国家职能，依照法定标准，强制无偿地取得财政收入的管理活动。税收征管与税收管理不同。税收管理是国家依据宪法对税收活动进行决策、组织征收、协调控制和监督检查等一系列活动的总称。税收管理包括税收立法管理、税? First, the tax collection and management functions and characteristics Tax collection and management refers to the state organs in order to achieve the functions of the state, in accordance with statutory standards, the compulsory acquisition of financial revenue management activities. Tax collection and tax administration are different. Tax administration is a general term for a series of activities that the state makes in accordance with the Constitution on tax revenue decisions, organization and collection, coordination and control and supervision and inspection. Tax management including tax legislation, tax?