税收征收管理,实质上是一个行政执法过程。因此,税收征纳各方只有按照法定的方式、方法和步骤来进行自己的征纳税活动,依法行使征税权力和履行纳税义务,才能形成规范、有序的征纳关系和良好的税收征纳环境。本文通过借鉴发达国家低成本、高效率的税收管理经验,分析研究如何使我国税收征管法律制度更加完善。 Tax collection and management is essentially an administrative law enforcement process. Therefore, only when the tax collection parties carry out their own tax collection and levying activities in accordance with the statutory methods, methods and procedures, exercise the tax collection power and fulfill the tax payment obligations in accordance with the law can a standardized and orderly relationship be established and a good tax collection surroundings. In this paper, by drawing lessons from the low-cost and high-efficient tax management experience of developed countries, this paper analyzes and studies how to make our country’s tax collection and administration legal system more perfect.