强化基层税收征管，其目的就是按照法定程序准确地执行税法，确保所有纳税人依法纳税、征税人依法征税。而从全盟、全区、乃至全国的实际情况来看，若实现这一征管目的，明显地受到几个方面的因素制约：一是市场经济发育不够成熟，法制不够健全，政府行为不规范，二是纳税人守 The purpose of strengthening the tax collection and administration at the grassroots level is to accurately carry out the tax law according to legal procedures and ensure that all taxpayers pay taxes in accordance with the law and tax collectors levy taxes in accordance with the law. However, judging from the reality of the alliance, the entire region and even the whole country, if the purpose of this collection and control is achieved, it is obviously constrained by several factors: First, the market economy is not mature enough, the legal system is not sound enough, the government practices are not standardized, Second, taxpayers keep