税收征管改革已实施几年了,可还有不少人对税收征管第一线的税务人员称呼“专管员”,时至今日理应停止此种称呼。 在征管改革前,我国实行的专管员管户制度,主要采取“一员进户,各税统管”的形式进行税收征管。一个税务人员对自己所管的纳税户, Tax collection reform has been implemented for several years, but there are still many people on the tax revenue tax authorities call the first line of “specialist”, should now stop such a call. Before the reform of collection and administration, the system of specialists and administrators in our country mainly adopted tax collection and administration in the form of “one member enters the household and each tax is in charge.” A tax officer on their own taxpayers,