8月份数据显示,全国财政收入已经连续三个月同比增长,但这很大程度上取决于税收查补收入和非税收入增长。如何在结构性减税和经济不景气的背景下实现增收的科学化、规范化、公平化和人性化?笔者认为:第一,“严征管”是新税制改革的原则之一,并非经济不景气条件下增收的临时举措,此前,纳税人及部 August data show that the national fiscal revenue has increased for three consecutive months, but it depends largely on the tax revenue revenue and non-tax revenue growth. How to realize the scientificization, standardization, fairness and humanization of income increase under the background of structural tax reduction and economic downturn? The author thinks: First, “strict collection ” is one of the principles of the new tax system reform, not the economy Temporary measures to increase revenue under downturns, after taxpayers and ministries