长期以来，税收征管问题游离于我国税收理汉研究范围之外，造成我国关于税收征管理论研究和现实模式的相对落后，影响了国家用政收入，这一问题目前已经得到国家有关部门的高度重现。为完善我国税收征管的理论和实践，我们可以借优化税制理论在发展过程中财税收征管问题的研究 For a long time, the problems of tax collection and administration have been separated from the research scope of China’s taxation system, which has led to the relative backwardness of our country’s research on tax collection and management and the real mode of implementation, which has affected the revenue of the government. At present, the issue has been highly valued by the relevant state agencies Now. In order to perfect the theory and practice of tax collection and management in our country, we can study the problem of tax collection and administration in the course of the development of tax theory