当前，“三位一体”的税收综合改革正在中原大地紧锣密鼓的进行，各地国税局正按着省局的统一部署，转换征管模式，组建专业机构。在税收征管改革和组建征管专业机构的过程中，怎样才能做到征收秩序不乱、入库级次不变、发票发售有序、档案资料不丢，笔者认为应注意以下几个问 At present, the “Trinity” comprehensive tax reform is in full swing in the Central Plains and the IRS is now under the unified deployment of the provincial bureau, transforming its collection and management system and establishing a professional organization. In the process of tax collection reform and the establishment of a special collection and administration agency, how can we ensure that the collection order is not chaos, the storage level is unchanged, the invoices are sold in an orderly manner, and the archival materials are not discarded? The author thinks we should pay attention to the following questions