论我国税收征管质量的制约因素及对策

税收征管是整个税务工作的前沿阵地和关键环节。随着社会主义市场经济体制的不断完善，我国实行了“以纳税申报和优化服务为基础，以计算机网络为依托，集中征收，重点稽查”的税收征管新体制。经过几年的实践证明，新的税收征管体制的作用与优点是显而易见的，但是，应该看到，我国目前的税收征管工作还存在一些问题，有些问题甚至非常严重，亟待研究、解决。从我国的实际情况出发，分析了我国税收征管质量的现状及其制约因素，研究了提高税收征管质量的具体对策。

Comment on restrictive factor and countermeasure of tax levy and management in China

Tax levy and management are the frontier and the key part of whole taxing work.With the perfection of socialist market economy,we have established such a new levy and management mode which is based on taxes paying declaration and service perfection,relying on computer and internet technology,centralized Levying,focused checking.The advantage is clear in the new levy and management practice,however,at present,there exist more problem in the tax levy and management process,some is something serious.This article analyzes the condition and restrictive factors in the levies and management,putting forward some countermeasure.