税收征管效率是税收征管改革的核心问题自人类社会产生说收以来，税收征管经历了四次革命性的变化：第一次变化是以征收货币为标志，税收征收形态从古老的劳役税和实物税发展为征收货币，从而使税收征纳方便，降低了征税成本和纳税成本。第二次变化是以依法课征为标志，法律和 Tax collection efficiency is the core issue of tax collection reform Since the emergence of human society, tax collection and management has undergone four revolutionary changes: the first change is marked by the collection of money, the tax collection form from the old labor tax and in kind Tax development for the collection of currency, so that the convenience of tax collection, reducing the cost of taxation and tax costs. The second change is marked by law levy, law and