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对企业的税收征管,要真正做到有条不紊,税款按时入库,我认为税务专管员在税收征管工作中要做到“四化”。即:征收管理制度化,征前辅导经常化,税收检查条理化,征管资料档案化。征收管理制度化。在征收管理上,有些行之有效的制度必须坚持执行,如纳税申报制度,税收交款制度,税款入库登记制度,滞纳金制度,违章处理制度等等。税务专管员不仅自己要熟悉这些制度,还要组织企业财会人员学习这些制度,认
Tax collection and management of enterprises, we must truly be methodical, tax storage on time, I think tax administrators in the tax collection and management work to be done, “four”. That is: institutionalization of levy management, levy counseling before the regularization of the tax examination of the rationalization of archives data archiving. Levy management system. In the collection and management, some effective systems must adhere to the implementation, such as tax reporting system, tax payment system, tax registration system, late fees system, and so on. Tax administrators should not only be familiar with these systems themselves, but also organize enterprises accounting personnel to learn these systems, identify