一、当前税收管理社会化存在的问题一是税收管理社会化不能适应新税制的发展 ,在结构与内容上有待进一步加强与完善 ;二是公民纳税意识普遍不高 ,很大程度上影响了税收管理社会化体制的建立健全 ;三是税收管理社会化基础薄弱 ,税务部门征管力量严重不足 ,不适应市场经济条件下 First, the current tax administration socialization problems First, socialization of tax administration can not adapt to the new tax system development, in the structure and content needs to be further strengthened and perfected; Second, the public awareness of tax is generally not high, largely affected the tax revenue The establishment and improvement of the socialized management system; third, the weak social foundation of tax administration and the lack of tax collection power in the tax department, which are not suitable for the market economy