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我国社会主义市场经济刚刚起步，给税收征管工作带来了一些新情况、新问题：1、经济实体的税收征管问题。近年来，各级党政机关、社会团体兴办了大批经济实体，它们对党政机关精减机构和干部分流，为促进市场经济的发展起到了积极的作用。但存在的问题不容忽视，表现在税收上，
The socialist market economy in our country has just started, bringing some new conditions to the work of tax collection and administration. New issues include: 1. Tax collection and administration issues of economic entities. In recent years, party and government organs and social organizations at all levels have set up a large number of economic entities that have played a positive role in streamlining the flow of government bodies and cadres in party and government organs and in promoting the development of a market economy. But the existing problems can not be ignored, reflected in the tax,