征管改革后，各级税务机构增设了稽核评税环节，有效地提高纳税申报质量，增强了稽查环节的针对性，节省人力物力。但从近两个月的实施情况看，《税收征管业务规程》中的部分规定存在着“五个不清”，造成了征收与稽查环节之间的“空档”，使基层人员难以操作。 一、存在问题 After the reform of tax collection and administration, the tax agencies at all levels have added auditing and evaluation links so as to effectively raise the quality of tax returns, enhance the pertinence of audit links and save manpower and material resources. However, from the implementation of the past two months, there are “five ambiguities” in some provisions in the “Regulations on the Administration of Tax Collection and Collection,” resulting in a “gap between the collection and inspection links,” making it difficult for grassroots personnel to operate. First, there is a problem