当前,全国上下的各类“试点”不胜枚举,单就笔者所在的税务系统而言,从前几年的“三位一体”改革试点、电子申报纳税试点、增值税改革试点。到最近的税收管理员制度试点、综合征管软件推广试点等等,可谓多矣!这些试点的一大共同特点就是“一试点就成功”。鲜见试点失败的案例。笔者认为这种现象并非好事,既然是“试点”,就说明这是“摸着石头过河”的事,不一定就是绝对成功,出现一些失误和失败往往是在所难免的。因此,对待试点工作,一是要认识到“试点”不是“样板”,试点并非必定成功, At present, all kinds of “pilot projects” in the country are numerous in scope. In terms of the tax system where the author is located, the “Trinity” reform pilot, the electronic declaration and tax payment pilot, and the VAT pilot reform have been conducted in the past few years. To the recent tax administrator system pilot, comprehensive pilot software promotion pilot, can be described as more! A common feature of these pilots is “a pilot success.” A rare case of failed pilot. I think this phenomenon is not a good thing. Since it is a “pilot project,” it shows that this is a “feeling the stones crossed the river.” It is not necessarily an absolute success. Some mistakes and failures are often inevitable. Therefore, to treat the pilot work, it is necessary to recognize that “pilot” is not a “model” and the pilot is not necessarily successful.