在不断深化税制改革中 ,新税收征管软件已在地税系统各征收局全部运行。但在实际应用中也存在一些亟待解决的问题。一是个别基层局应用程度较低 ,不适应工作需要。一些采用“两步走”的方式 ,将新征管软件和原税收会计核算软件并用 ,以原软件核算为主 ,新软件核算为辅 ,上报的 In deepening the reform of the tax system, the new tax collection and administration software has been fully implemented in the collection offices of the local taxation system. However, there are some problems to be solved in practice. First, individual grassroots bureau applications are low, not suited to work needs. Some adopt the “two-step” approach, the new collection and management software and the original tax accounting software used in conjunction with the original software accounting, new software accounting supplemented, reported