国税、地税分设两套体系,并划分了各自的征管范围。新财税体制运行基本有效,取得了成绩,但也带来了税收征管的新矛盾 许多企业和个人在办理工商登记后不办理税务登记就从事生产经营活动,致使工商登记户远远高于税务登记户数 目前,从事生产经营的纳税人在金融机构多头开户的情况很严重 作为我国税收征管的一部基本法,《税收征管法》的作用没能得到充分发挥。面对这一切,修改后的《税收征管法》怎么办? National tax, land tax divided into two sets of systems, and divided the scope of their collection. The new system of fiscal and taxation has basically run its own course with achievements, but it has also brought new contradictions in tax collection and administration. Many enterprises and individuals engage in production and business activities without going through tax registration after they have gone through industrial and commercial registration, resulting in much higher registration fees for business registrations than tax registration Households Currently, taxpayers engaged in production and operation have long been having serious problems in opening accounts in financial institutions. As a basic law for tax administration in China, the role of the “Tax Administration Law” has not been fully realized. Faced with all this, the revised “Tax Administration Law” how to do?