随着经济发展、体制创新,行政事业单位从事应纳税费的经济活动行为已相当普遍。但由于种种原因,长期以来行政事业单位税费征收管理一直是难点和薄弱环节。由于受传统观念影响,很多行政事业单位工作人员对税收法律法规了解不够,工作中违反了税收法律法规一些规定,导致偷税行为时常发生,日常管理还较为薄弱。因此,加强对税收收入的管理就显得非常重要了。加强对行政事业单位税收征收的管理不仅有利于单位的发展,更可以促进国家经济又好又快发展。 With the economic development and institutional innovation, the economic activities of taxpayers in the administrative institutions have become quite common. However, due to various reasons, it has been a difficult point and a weak link for the collection and administration of taxes and fees of administrative institutions for a long time. Due to the influence of traditional concepts, many staff in administrative institutions have not got enough understanding of the tax laws and regulations, violating some provisions of the tax laws and regulations in their work, resulting in the frequent evasion of tax evasion and the relatively weak daily management. Therefore, it is very important to strengthen the management of tax revenue. Strengthening the management of tax collection of administrative units is not only beneficial to the development of the units, but also can promote the sound and rapid development of the national economy.