税收管理,是贯彻税收政策,组织收入和进行监督的重要手段。目前,在治理整顿中一项紧迫而艰巨的任务。就是要逐步消灭赤字,实现财政收支平衡。税收是国家财政收入的主要来源,加强税收管理,不仅关系到完成税收任务,对实现治理整顿的目标有着重要意义。一、严格以法治税是加强税收管理的基础以法治税,一般来讲是指税收在立法、执法、守法和监督等方面,符合法律规范,以国家的税收法规为依据进行税收活动。在我国宪法中明确规定,公民有依照法律纳税的义务,对偷抗税者的量刑亦载入我国刑法中,这些规定对于实行以法治税起到重要作用。但是,实 Tax administration is an important means of implementing tax policies, organizing revenue and monitoring. At present, it is an urgent and arduous task of rectifying and rectifying. It is necessary to gradually eliminate the deficit and achieve a balance between fiscal revenue and expenditure. Taxation is the main source of national financial revenue. Strengthening tax administration is not only related to the task of completing taxation, but also of great significance to the goal of rectification and management. First, strictly administer the tax by law is the basis for strengthening tax administration Taxation by law means, in general, taxation in the aspects of legislation, law enforcement, compliance and supervision, compliance with laws and regulations, and taxation activities based on the state’s tax laws and regulations. In our country’s constitution, it is clearly stipulated that citizens have the duty to pay taxes in accordance with the law, and the sentencing of tax-stolen taxpayers is also included in our criminal law. All these provisions play an important role in implementing tax administration in accordance with the law. But, really