与发达国家成熟的税收征管体系相比,我国税收征管体系存在一些明显的问题。主要表现在缺少系统而完整的税收基本法律,税收征管的权威性和严肃性较弱;税收稽查手段薄弱,缺乏科学完整的体制保障;征管手段落后, Compared with the mature tax collection and management system in developed countries, there are some obvious problems in our tax collection and administration system. Mainly manifested in the lack of systematic and complete tax basic law, the tax authority of the tax collection and the less serious; tax inspection means weak, the lack of a scientific and complete system of security; backward collection tools,