在 中国税收管理的理论和实践 中，对于税收管理的职能有两种错误认识。一种认识是在理论上仿造管理学对管理职能的表述将税收管理的职能定义为税收的计划、组织、领导、控制，从而把税收管理职能与实现税收管理职能的手段混淆 起来。一种认识是在实践中将税务部门的中心工作理 In the theory and practice of tax administration in China, there are two kinds of misunderstandings about the function of tax administration. One of the notions is that in theory, falsifying management’s formulation of management functions confounds the function of tax administration with the planning, organization, leadership and control of tax revenue, thereby confusing the function of tax administration with that of tax administration. One kind of understanding is in practice the central task of the tax department