当前,我国税收管理面临新的形势和挑战。市场主体量与质的变化、新型市场业态的涌现、税收制度与税收管理体制的变化、政府与市场边际的进一步厘清、税收信息化的改进等一系列外部环境的改变与内部因素的变化对转变税收管理方式、优化税收管理路径提出了新的要求。方式转变顺应形势的发展变化,积极改 At present, China’s tax administration is facing new situations and challenges. Changes in the market volume and quality, the emergence of new market formats, changes in the tax system and tax administration system, further clarification of the government and market margins, the improvement of tax information and a series of changes in the external environment and changes in internal factors Tax management, optimizing tax management path put forward new requirements. Changes in the way conform to the development and changes in the situation, and actively change