税收管理具有两属性:一方面是与生产力相联系的自然属性,另一方面是与生产关系相联系的社会属性。税收管理应置于社会化管理之中,形成内外结合,双管齐下的新格局。加强办税人员管理是社会管理化的首要环节,因为办税人员是企业的财会人员,企业纳税核算是否准确,数字是否真实可靠,会计报表、纳税申报、应交税款数据来源的第一手资料,都出自办税人员之手。他 Tax administration has two attributes: on the one hand, the natural attributes associated with productivity and, on the other hand, the social attributes associated with the relations of production. Tax administration should be placed in social management, the formation of a combination of both inside and outside, a new two-pronged pattern. To strengthen the management of tax officers is the first step in social management, because the tax officers are corporate accounting staff, tax accounting is accurate, the figures are true and reliable, accounting reports, tax returns, tax sources should be the first source of data Data, are from the hands of tax officers. he