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税收征管是国民经济管理的重要组成部分.税收征管应根据国民经济发展的需要而不断转变其职能.随着国民经济由计划经济向市场经济的转变,建立适应市场经济要求的税收征管成为现代税收征管改革的目标.实现这一目标关键在于实现税收征管的法制化、服务化和科学化.一、实现税收征管法制化在计划经济体制下,税收征管主要采用行政的手段.对于管理高度统一,整体利益和局部利益差别不大的经济体制,行政管理是一种十分有效的措施.随着计划
Tax collection and administration is an important part of the national economy management .Tax collection and management should be based on the needs of national economic development and continue to change its functions.With the planned economy to the national economy from a market economy, the establishment of tax administration to adapt to the requirements of a market economy become a modern tax revenue The key to achieve this goal is to achieve the legalization of tax collection and management, service and scientific I. First, to achieve the legalization of tax collection and administration In the planned economy, tax collection and management mainly used administrative means.For the management of a high degree of unity, The overall economic system and the local interest is not much difference between the administration and administration is a very effective measure .As the plan