管理是人类实践的操作过程，凡有人群协同劳动的地方，均需要管理。在税务机关中，稽查局与征管局、与纳税人及其他单位的关系处理、矛盾调节，需要有一定的行为规范。这些行为规范，有的可以通过文化建设、道德建设得以解决，但相当大的一部分需要通过“法”来解决。“法”的 Management is the operation of human practice, where there are groups of people working together, all need to be managed. In the tax authorities, the inspection bureau and the Administration, the taxpayers and other units to deal with the relationship between the contradictions need to have some code of conduct. Some of these codes of conduct can be solved through cultural construction and moral construction, but a considerable part of them need to be resolved through the “law.” "Method