税收征管是保证国家税收政策落实、达到组织收入目标的载体，是强制地、无偿地取得财政收入的管理活动。加强税收征管，大力组织收入是税收工作永恒的主题，尤其在目前社会纳税意识普遍较低、税收收入形势十分严峻、组织收入工作难度较大的情况下，探究征管质量不高的成因，制 Tax collection and administration is the carrier that guarantees the implementation of the state taxation policy and achieves the goal of the organization’s revenue and is a management activity that compulsorily and financially obtains revenue. Strengthening tax collection and management and vigorously organizing revenue is the eternal theme of tax administration. In particular, at present, the tax awareness in society is generally low, the tax revenue situation is very grim, and the difficulty of organizing revenue work is high.