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对深化税收征管改革中若干问题的再认识□王忠孝史爱生李海燕根据国家税务总局的部署，一场税收征管改革的战役正在全国范围内打响。我们认为，要真正搞好这次征管改革，有些问题必须解决好。下面就有关问题谈一些看法。一（一）深化征管改革的核心和实质是依法治税。征管...
Re-understanding of Several Issues in Deepening the Reform of Tax Collection and Administration □ Zhongzhong Xiao Shi Ai-sheng Li Hai-yan According to the deployment of the State Administration of Taxation, a campaign of tax collection and administration reform is being launched nationwide. In our opinion, some problems must be solved if we really do a good job in this reform of collection and administration. Here are some comments on the issue. One (one) deepening the core and essence of the reform of collection and administration is the tax according to law. Levy ...