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当前，税收征管实践中存在协作不够、控管乏力、信息失真、稽查低效、服务欠缺等问题，解决这些问题的关键在于正确处理好改革与稳定、分工与协作、管户与管事、计算机应用与发挥管理主体的主动性、纳税人主动申报与加强税务稽查、纳税人权利与义务等关系。本文在总结各地征管改革模式的利弊得失的基础上，提出了进一步深化税收征管改革的思路，供理论和实际工作者参考。
At present, there are some problems in tax collection and administration, such as insufficient cooperation, weakness in control and management, information distortion, inefficiency of inspection and lack of service. The key to solving these problems lies in correctly handling reform and stability, division of labor and coordination, management and administration, computer application And take the initiative to manage the main body, taxpayers take the initiative to declare and strengthen tax inspection, taxpayers rights and obligations and other relations. On the basis of summarizing the advantages and disadvantages of the tax collection and administration reform in various places, this article puts forward the ideas of further deepening the reform of tax collection and administration for the reference of the theoretical and practical workers.