税收既是筹集财政收入的主要渠道,也是服务经济发展、调节收入分配、促进和谐社会建设的重要手段。构建和谐的税收征纳关系既有利于税务部门进行税收征管、保障国家的财政收入,又能方便纳税人纳税、降低纳税成本、提高税法遵从度,维护纳税人的合法权益。一、税收征纳关系中存在的问题1.税制结构的不合理性。现阶段由于税制与经济 Taxation is not only the main channel for raising financial revenue, but also an important means for serving economic development, regulating income distribution and promoting the construction of a harmonious society. Building a harmonious relationship between tax collection and taxation is conducive not only to the tax department for tax collection and management, to ensure that the state’s revenue, but also to facilitate taxpayers tax, lower tax costs, improve tax compliance, and safeguard the legitimate rights and interests of taxpayers. First, the tax levy problems in the relationship 1 irrational tax structure. At this stage due to the tax system and economy