全面、正确理解税收征管充分认识税收工作重心向征管转移的意义。税收征管是保证各项税收政策贯彻的最主要手段,没有强有力的征管作保证的税制,即使是再完备也发挥不出应有的作用。今年,国家税务总局提出税收工作重心向征管转移,是历史的抉择,是以法治税的要求,是社会主义市场经济发展的必然。明确征管目的及选择征管模式。按法定的程序准确执行税法,确保所有纳税人依照税法规定纳税,征税人依照税法征税,这就是征管的目的。目前在我国,要实现征管目的,明显受到四个方面的因素所制约:一是市场发育不够成熟,法制不健全,政府行为 Comprehensively and Correctly Understand the Significance of Tax Collection and Management to Fully Understand the Shift of the Focus of Taxation Work to Tax Collection and Administration. Tax collection and administration is the most important means to ensure the implementation of various tax policies. Without a powerful tax collection and management system, it can not play its due role even if it is complete. This year, the State Administration of Taxation proposed that the focus of taxation work should be transferred to the collection and administration of taxation. This is a historical choice and a requirement of taxation by law and an inevitable result of the development of the socialist market economy. Clear the purpose of collection and selection of collection mode. According to the statutory procedures for the accurate implementation of the tax law to ensure that all taxpayers pay tax in accordance with the provisions of the tax law, taxpayers in accordance with the tax law, which is the purpose of collection. Currently in our country, to achieve the purpose of collection and management, obviously subject to four factors: First, the market is not mature enough, the legal system is not perfect, the government behavior