在日常税务管理与税务稽查中,税务机关常能及时纠正发现的问题并堵塞漏洞,却未必能采取有效的根治途径,致使同一个问题有可能在另一时间或另一位纳税人身上重复出现。造成税收征管问题与漏洞重复出现的原因,主要有以下三个方面:一是纳税人不熟悉税法。现行税法的内容较多,且经 In the daily tax administration and tax audits, the tax authorities can often correct the problems discovered and plug the loopholes. However, they may not be able to take an effective root cause so that the same issue may recur at another time or another taxpayer . Causes of tax administration problems and loopholes repeated reasons, mainly in the following three aspects: First, taxpayers are not familiar with the tax law. The current tax law more content, and by