现行征管模式存在的突出问题是按征收、管理、稽查三个系列划分。这种划分不利于税收专业化分工管理，表现在： 第一，征管职责难以科学界定。征收管理是一个完整的体系，首先，人为的把征收、管理分成二个系列是不科学的。从税收征管的实际看，征收不能离开管理而孤立的征收 The outstanding problems existing in the current collection and management model are the three series divided by collection, management and inspection. This division is not conducive to tax specialization of labor management, manifested in: First, the collection of duties difficult to scientifically defined. Levy management is a complete system. First, it is unscientific to divide the collection and management into two series. From the tax collection and management of the actual situation, the collection can not leave the management of the collection