一、加强税收征管档案的管理和研究,对于强化税源管理,提高征管质效具有积极的推动作用所谓税收征管档案,是指各级地方税务部门在 First, to strengthen the management and research of tax collection and management files for the management of tax sources to strengthen and improve the quality of collection and management has a positive role in promoting the so-called tax collection archives refers to the local tax departments at all levels