一 新征管模式运行的时间虽然不长，取得了一定的成效。但也应该看到，实行新征管模式所发生的变化主要还在形式上，远未达到征管改革所设定的目标，在新旧模式转换时期，出现了一些新情况、新问题： 　　1.机构设置不合理。主要表现在：一是机构设置体制未理顺。当前，税务机 Although the operation time of a new collection and management model is not long, some achievements have been made. However, we should also see that the changes that have taken place in implementing the new mode of administration of tax collection are still mainly in the form of far from meeting the goals set by the tax collection and management reform. Some new situations and new problems emerged during the transition from the old mode to the new one. unreasonable. Mainly in: First, the institutional setup system is not smooth. Currently, tax machine