一、强化管理，是税收征收管理工作迈上新台阶的根本保证１９９４年以来，我们在税制改革和征管改革等方面取得了重大突破，税收管理大大加强。但税收管理水平与市场经济和现代税制的要求还很不适应，而且矛盾日渐突出。全面加强税收管理，是依法治国的重要内容，是巩固完善税 I. Strengthening Management is the Fundamental Guarantee for Levying Tax Management into a New Stage Since 1994, we have made major breakthroughs in tax reform and collection and administration reform, and tax administration has been greatly strengthened. However, the level of tax administration is still not suitable for the requirements of the market economy and the modern tax system, and the contradictions have become increasingly prominent. To comprehensively strengthen tax administration is an important part of governing the country according to law and is to consolidate and perfect the tax