管理是税收工作的重要组成部分。管理具有基础作用、促进作用、决定作用。当前，在税收征管工作中不同程度地存在着“重收轻管”的问题，主要表现为“九重九轻”：一是重入库轻申报。只注重税收能否入库，任务能否完成，至于是下户征收还是上门申报不去理会。二是重税款轻罚款? Management is an important part of tax work. Management has a fundamental role to promote the role of decision. At present, there is a problem of “repossessing the light pipe” to varying degrees in the work of tax collection and administration, which is mainly manifested as “nine heavy and nine light”: first, re-deposit the reins. Only pay attention to whether the tax storage, the task can be completed, as is the next collection or home declaration to ignore. Second, heavy taxes light fines?