税务管理是国家以法律为依据,根据税收的特点及其客观规律,对税收参与社会分配活动全过程进行决策、计划、组织、协调和监督控制,以保证税收职能作用得以实现的一种管理活动,也是政府通过税收满足自身需求,促进经济结构合理化的一种活动。它包括税收法制管理、税收征收管理、税收行政管理三部分内容。 Tax administration is a kind of management activity that the state makes decisions based on law and according to the characteristics of tax revenue and its objective laws, makes decisions, plans, organizes, coordinates and supervises the tax revenue participation in the whole process of social distribution activities so as to ensure the function of tax revenue can be realized It is also an activity that the government can satisfy its own needs through tax revenue and promote the rationalization of economic structure. It includes tax legal management, tax collection management, tax administration three parts.