税收征管国际比较与借鉴□福州市地方税务局课题组税收征管是税收制度的重要组成部分，它的总体目标是通过合理设置税务专业机构，以较少的征管力量和费用，科学有效地控制税源，把应收的税款及时足额地征缴入库。世界各国税收征管制度和征管办法的形成往往与该国的政治发... International Comparison and Reference of Tax Administration □ Fuzhou Local Taxation Administration Group Tax collection and administration is an important part of the tax system. Its overall goal is to control the tax sources scientifically and effectively by setting up tax professional institutions reasonably and with less collection power and expense , The collection of tax receivables in full and timely manner. The tax collection and administration system in different countries in the world is often associated with the political ...