评价一个人的美丑有五官、肤色、身高、比例等若干标准。无论这些标准从古到今有多少变化，但有一点是肯定的——即这些标准是得到当时的人们所公认的。同理，评价税收征管工作质量，也得有一些标准，这些标准也应是税务机关从上到下所公认的，能涵盖税收征管工作全过程、能比 Evaluation of a person’s beauty and ugliness with facial features, color, height, the ratio of a number of standards. No matter how many changes have been made in these standards from ancient times to the present, one thing is certain - that is, they have been recognized by the people of that time. Similarly, to assess the quality of tax administration, there must be some standards, these standards should be recognized by the tax authorities from top to bottom, to cover the whole process of tax collection and management,