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本文分析了我国现行税收征管机制存在的问题,提出应以税收信息化建设为支撑点,运用现代化的征管手段全面提高税收征管的效率和效能,以推进税收征管机制的改革与创新的几点建议。
This paper analyzes the existing problems of tax collection and management mechanism in our country, and puts forward that tax informationization should be taken as the supportive point and the modern tax collection and management methods should be used to improve the efficiency and effectiveness of tax collection and management in an all-round way so as to promote the reform and innovation of the tax collection and administration mechanism .