不等不靠整体推进———赴山东北京考察征管改革见闻□林国镜征管改革的目标是以计算机网络为依托，实现集中征收，重点稽查。各地在朝这一目标迈进中普遍遇到资金，软件设计，集中征收办税场所无法落实等问题，等靠思想较为严重。山东省却较好地解决了这些问题。山东省国... Not to rely on the overall promotion --- went to Shandong and Beijing to inspect the collection and management reform report □ Lin Guogong The goal of the reform of collection and administration is to rely on the computer network to achieve centralized collection and key inspections. All localities are facing this goal and they generally encounter such problems as the design of funds and software, the imposition of centralized collection and management of tax-free places, and so on, which rely on the more serious ideas. Shandong Province has solved these problems well. Shandong Province ...