要正确认识当前税收征管改革中的几个问题汪康新征管模式的实行，总的看来，发展态势良好，但也存在着一些问题，尤其是少数地方还存有模糊认识和畏难情绪。需要有一个正确的认识。一、税收收入计划的落实及考核问题（一）税收收入计划的落实。在征管改革前专管员管户制度... We must correctly understand the current tax collection and management reform of several issues Wang Kangxin collection and management of the implementation of the model, in general, the development trend is good, but there are also some problems, especially in a few places there are still fuzzy understanding and fear emotions. Need to have a correct understanding. First, the implementation of tax revenue plan and assessment issues (a) the implementation of tax revenue plan. Before the reform of the special administrator accountant system ...