随着社会主义市场经济的发展,特别是信息化的推进,如何加强税收征管已成为各级税务部门关心的话题,本文就当前税收征管中遇到的几个问题进行探讨。一、窗口开票,存在税收黑洞纳税人到税务机关办税窗口开具发票,是一种依法纳税的行为。从地税管征范围来看主要存 With the development of the socialist market economy, especially the advancement of information technology, how to strengthen the tax collection and administration has become a topic of concern to the tax authorities at all levels. This article discusses some problems encountered in the current tax collection and administration. First, the window billing, the existence of tax black hole taxpayers to the tax office tax invoice, is a kind of tax according to law. From the scope of the local government tax deposit main deposit