改革开放以来，我国的税收征管工作随着征管改革的不断深入而得到了长足的发展，有力地确保了每年税收收入的及时、足额入库。但是，在取得成绩的同时，我们也应该清醒地认识到：在深化税收征管改革的过程中，无论是理论界还是税务实践部门，在对征管改革中某些问题的认识上至 Since the reform and opening up, China’s tax collection and administration work has made great strides with the continuous deepening of the reform of tax collection and management, which has effectively ensured the timely and full-time storage of tax revenue each year. However, while making achievements, we should also clearly understand that in deepening the reform of tax collection and administration, neither theorists nor taxation departments understand some of the problems in the reform of tax collection and administration