In the official system of the tax bureau. Tax collection and management is an important part of tax management, and it is the general name of tax authorities' activities such as management, collection and inspection of tax work according to the provisions of relevant tax laws, also known as "tax collection management". Tax collection and management refers to a series of work such as organization, management and inspection carried out by the national tax collection authorities in accordance with the provisions of tax law, tax collection and management law and other relevant laws and regulations. Tax collection and management in a broad sense includes the collection and management of various taxes, mainly in five aspects: management service, collection monitoring, tax inspection, tax legal system and tax implementation, which can be specifically understood as two aspects:

First, tax administrative law enforcement, including taxpayer tax registration management, tax declaration management, tax relief management, inspection management, administrative punishment, administrative reconsideration and other management.

Second, internal tax management, that is, internal management activities that have been formed for a long time by using tax plans, tax accounting, tax statistics, tax tickets, etc. to meet the needs of macroeconomic management.

Tax collection and management is the central link of the whole tax management activity, the means to realize the tax management goal and turn the potential tax source into real tax revenue, and the basic work of implementing the national industrial policy, guiding and supervising taxpayers to correctly fulfill their tax obligations and giving full play to their tax functions. The legal basis for tax collection and management is mainly the Law of the People's Republic of China on Tax Collection and Management and the Detailed Rules for the Implementation of the Law of the People's Republic of China on Tax Collection and Management.

The contents of tax collection and management mainly include:

1. Carry out tax law publicity and implement tax laws and regulations;

4. Grasp the changes of tax sources and strengthen the management of tax sources;

3. Organize tax registration, tax declaration, etc.

1. To guide and manage tax payment, and organize tax payment storage;

5. Tax license management;

6. Carry out tax inspection. Tax collection and management includes three basic links: management, collection and inspection. These three links are interrelated and complement each other. Management is the basis of collection and inspection, collection is the purpose of management and inspection, and inspection is the supplement and guarantee of management and collection. Improving the quality and efficiency of tax collection and management is the basic goal of tax collection and management in China, including:

(1) Law enforcement norms. Efforts should be made to strictly enforce the law, fairly enforce the law, and enforce the law in a civilized manner, so as to ensure that all tax policies and measures are put in place.

(2) The collection rate is high. According to the tax laws and policies, through all aspects of management and service work, the actual tax collection is constantly close to the legal application number, and the coordinated growth of tax revenue and economy is maintained.

(3) Cost reduction. Reduce the tax collection cost and get as much tax as possible with as little tax collection cost as possible.

(4) Social satisfaction. Effectively play the role of taxation, provide taxpayers with high-quality and efficient tax payment services, and the image of tax departments is improving day by day.