改革开放以来,伴随着财政体制的改革,税收征管体制也在不断改革。从总的改革趋势看,我国的税收征管体制在逐渐与国际接轨,改革是朝着科学化、合理化的方向努力。但由于全社会的税收意识、观念还有待加强,尤其是税收征管工作所处的外部环境欠缺,税收征管工作的效果仍然不尽人意。我们认为,加强税收征管工作,主要应从观念、人员、技术和管理四个方面入手,结合国情、区情,提高征管质量。一、提高税收观念和意识 Since the reform and opening up, along with the reform of the financial system, the tax collection and management system has been constantly reformed. Judging from the general trend of reform, the system of tax collection and administration in our country is gradually adapting to the world and the reform is toward a scientific and rational direction. However, due to the tax awareness of the whole society, the concept still needs to be strengthened. In particular, the external environment where tax collection and administration work is inadequate, and the effect of tax collection and administration remains unsatisfactory. In our opinion, to strengthen tax collection and administration, we should start from four aspects: concept, personnel, technology and management, and combine the actual conditions of our country with the conditions of the region to improve the quality of collection and administration. First, to raise tax awareness and awareness