税收征收管理是税收工作的核心内容，它是法定的税制在实际中落实的过程，因此如何加强税收征管，使法定税制的立法意图得以最大限度地实现，是税收理论界和实务界都十分关注的问题。税收征管理念是指导税收征管工作的思想观念，是税收征管模式的决定因素，它影响税收征管措施 Tax collection management is the core content of taxation work. It is the process of the statutory taxation system being implemented in practice. Therefore, how to strengthen the tax collection and administration to maximize the legislative intention of the statutory taxation system is of great concern to the tax theory and practice circles The problem. The idea of ​​tax collection and management is the ideological concept that guides tax collection and administration and is the decisive factor in the tax collection and management system. It affects tax collection and administration measures