随着“营改增”政策的稳步推进,我国进一步加大了综合治税的力度。然而,由于国家税目众多、税率档次不同,造成了国家在税收管理上存在着信息不对称、信息获取不及时等问题,使国家税收管理面临着实现专业性、复杂性的客观限制。为此,积极提升社会综合治税的总体力度,增加社会各部门、社会群众及纳税人参与综合治税将变得尤为重要,能够为保障国家财政税收、资源分配提供重要基础。在本文中作者将结合自身经验及对文献总结,对社会综合治税实践中存在问题及改进对策开展研究。 With the steady progress of the policy of “changing camps to increasing camps,” China has further stepped up its efforts in comprehensive tax treatment. However, due to the large number of taxpayers in the country and the different grades of tax rates, the tax administration in our country poses problems such as asymmetric information and inaccessible access to information. As a result, the national tax administration faces the objective restriction of professionalism and complexity. To this end, it is of great importance to actively raise the overall intensity of comprehensive social tax treatment and increase the participation of all social sectors, the public and taxpayers in the comprehensive tax treatment. This can provide an important foundation for safeguarding the country’s fiscal revenue and resource allocation. In this paper, the author will combine his own experience and summarize the literature, the study of the problems existing in the practice of comprehensive tax administration and the improvement measures.