《税收征管业务规程》作为规范税收征管的一项重要的基础性工作,通过一年来的贯彻落实,有效地提高了税收征管质量,严格了税收执法程序,增强了对税务系统内部执法行为的监控,促进了计算机在税收工作中的全面应用, 建立了相互制约良性循环的征管运行机制。但由于《规程》实施时间不长,加之基层工作人员素质参差不齐,认识程度不一,在实际应用中还有一些亟待完善的地方。下面笔者就此问题谈几点粗浅的认识。 As an important basic work of regulating tax collection and management, the “Regulations on the Administration of Tax Collection” has effectively improved the quality of tax collection and administration through rigorous implementation over the past year, has strengthened the tax enforcement procedures and enhanced the monitoring of law enforcement within the taxation system , Promoted the overall application of computers in taxation work, and established a collection and operation mechanism that restricts the virtuous circle with each other. However, due to the fact that “regulations” have not been implemented for a long time and the quality of grass-roots staff is uneven and the level of understanding varies, there are still some areas that are in urgent need of improvement in practical application. Here I talk about this issue a few superficial understanding.