一、问题提出随着经济体制改革和税收体制改革的进一步深入,税收征管工作取得了可喜的成绩。但就整个税收状况而言,出现的问题也是相当严峻的。这突出表现在以下三个方面:其一,纳税行为的非规范化相当突出,偷税、漏税现象严重。其二,税收人员的低重心的素质状况仍未改观。据税务部门的统计资料表明,税务干部的文化水平、业务水平、职业道德、工作能力等,与其它专业人员相比(如医生),还是偏低的,这种低重心的素质状 I. Issues Raised With the further deepening of the reform of the economic system and the reform of the taxation system, the work of tax collection has made gratifying achievements. However, the problems that have arisen in the entire taxation situation are also quite serious. This is highlighted in the following three aspects: First, the non-standardization of tax behavior is quite prominent, and tax evasion and tax evasion are serious. Second, the quality of the tax officers’ low center of gravity has not changed. According to the tax department’s statistics, it shows that the tax cadre’s level of education, professional level, professional ethics, ability to work, and other professionals (such as doctors), or low, this low center of gravity