笔者认为，在对建筑陶瓷业的税收征管方式上，现行税法还存在落后于征管改革实践的状况，一些税种的立法滞后，税法级次较低，影响了税法的刚性，应从以下几个方面加以改进：一是从建账入手，在法律制度上加以完善。目前，私营企业日渐增多，例如夹江县的建筑陶瓷业均为家族式? The author believes that in the tax collection and management of building ceramics industry, the current tax law lags behind the reform of tax collection and management practices, some of the tax legislation lags behind, tax law lower level, affecting the tax law of the rigid, should be from the following aspects Improvement: First, start from the establishment of accounts, to improve the legal system. At present, the increasing number of private enterprises, such as architectural ceramics in Jiajiang County are family-style?