一、对“经营税收”内涵的初步认识 以经营企业之道提升税收管理效率,即本文所简称的“经营税收”,它是指在依法行政、依法治税的前提下,在税收管理中引入成本、效益、风险及服务理念,将税收管理上升到经营高度,努力以最小的投入、最少的成本、最低的风险和最优的服务,依法实现税收收入最大化。本文关于“经营税收”问题主要 First, the initial understanding of the connotation of “operating tax” To improve the efficiency of tax administration in the way of operating a business, which is referred to as “operating tax” for short, refers to the introduction of tax administration under the premise of administration by law and tax administration Cost, benefit, risk and service concept, raise tax administration to management level, and strive to maximize tax revenue according to law with minimum investment, minimum cost, lowest risk and best service. This article on the “business tax” the main problem