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专业化是税收征管改革的必由之路，是提高征管效率、降低税收成本、实现税收征管现代化的客观要求，但是专业化管理效能能否得到充分发挥，则取决于各专业机构、各岗位之间互相配合的协调程度。如何实现各专业机构、各岗位之间的有机配合，充分发挥专业化管理的效能，是实行税
Specialization is the only way to reform the tax collection and administration system. It is an objective requirement to improve the efficiency of tax collection and administration and to reduce the tax cost and to realize the modernization of tax collection and management. However, whether the effectiveness of specialized management can be fully realized depends on the coordination among various professional agencies and positions The degree of coordination. How to realize the organic cooperation among specialized agencies and various posts, give full play to the effectiveness of professional management is the implementation of tax