全面推行征管改革，加快建立科学、严密的税收征管体系，是当前急待解决的紧迫问题。地方税征管改革工作刚刚起步，没有现成的经验可循，所以更有必要对地方税收征管改革问题进行深入细致的研究。一、关于纳税申报问题纳税申报是税收征管改革的基础，这一点在国家税务总局的征 The full implementation of the reform of tax collection and administration and the acceleration of the establishment of a scientific and strict tax collection and management system are pressing issues that urgently need immediate solution. Local tax collection and management reform has just started, there is no ready-made experience to follow, it is even more necessary to carry out in-depth and meticulous study on the reform of local tax collection and administration. First, on the issue of tax returns Tax returns is the basis for the reform of tax collection and management, which is the sign of the State Administration of Taxation