改革开放以来，我国的税收征管工作获得了长足的发展。但是，随着新情况、新事物的不断出现，税收征管工作还有待进一步的完善。加强相关法制的建设，是完善税收征管工作的基本前提；提高税务机关的征管水平，加大执法的力度，是完善税收征管工作的根本保证；注重税收外部环境的建设，是完善税收征管工作的重要条件 Since the reform and opening up, China’s tax collection work has made considerable progress. However, as new situations and new things continue to emerge, the tax collection and administration needs to be further improved. Strengthening the building of the relevant legal system is the basic premise for perfecting tax collection and administration; improving the level of tax collection and enforcement by law enforcement authorities is the fundamental guarantee for perfecting the tax collection and administration; paying attention to the construction of taxation external environment is to improve the work of tax collection and administration Important condition