改革开放以来，随着税收征管改革的不断深入以及广大税务工作者的共同努力，我国的税收征管工作获得了长足的发展，取得了十分显著的成绩。但是，在深化税收征管改革的过程中，无论是理论界还是税务实践部门，在某些问题的认识上还都存在着一定的偏差，这直接或间接地影响了征 Since the reform and opening up, with the continuous deepening of tax collection and administration and the joint efforts of the majority of taxpayers, our country’s tax collection and administration work has made great progress and achieved remarkable achievements. However, during the process of deepening the reform of tax collection and administration, there are still some discrepancies in the understanding of certain issues, both in theory circles and tax practice departments, which directly or indirectly affect the levy