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1.AbstractThe levy and administration of tax revenue is a kind of activity, which is Carried out by the government who, according to the caw and the characteristics and the obgective law of tax revenue , make decisions, plen, organize coordinate, Supervise and Control the whole social distribution process in which tax revernue take part in order that this function can be realized, and also it is an activity through which the goverment fulfils its own demand and help the structure of economy rationalize.
税收征管是国家以法律为依据,根据税收的特点及其客观规律,对税收参与社会分配活动全过程进行决策、计划、组织、协调和监督控制,以保证税收职能作用得以实现的一种管理活动,也是政府通过税收满足自身需求,促进经济结构合理化的一种活动。收藏指正
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