就我国税收征管现状而言,其仍然肩负着艰巨而神圣的使命。要贯彻落实好“三个代表”的重要思想,就必须进一步发扬求真务实的精神,创新管理观念,立足新型技术手段,积极探索精确征管的道路。一、税收精确征管的依据所谓税收精确征管,就是要以《中华人民共和国税收征收管理法》为 As far as the status quo of tax collection and administration in our country is concerned, it still shoulders the arduous and sacred mission. To implement the important thinking of the ’Three Represents,’ we must further promote the spirit of seeking truth and being pragmatic, innovate the concept of management, base ourselves on new technological means and actively explore the path of accurate collection and management. First, the precise tax collection and management basis The so-called tax accurate collection and management, is to “People’s Republic of China Tax Collection and Management Law” for