税务的特点就在于征纳税款是一件矛盾的事。一方面税务部门要依法征税,一方面一些纳税人又想少交税或逃税。如何掌握纳税人的信息流、资金流,正确辨别其真伪,做到既不多征又不漏征确实不易。在我国,使用现金交易的数量比较多,电子交易还不普及,所以征管的难度并不小。 Tax is characterized by the tax is a paradoxical thing. On the one hand, the tax department should levy taxes according to law. On the one hand, some taxpayers want to pay less taxes or evade taxes. How to grasp the information flow of taxpayers, capital flow, the correct identification of its authenticity, so that neither sign nor leak is really not easy. In our country, the use of cash transactions more often, electronic trading is not yet widespread, so the difficulty of collection is not small.