我国在80年代末就展开征管改革探索，经过十年，理论研究取得了重大进展，改革实践也积累了许多经验。下面我结合闽北地税税收征管改革的实际，就其改革实践中的几个问题谈谈自己的想法，以期能与各位税务同仁共同探讨进一步完善税收征管改革的路子，解决好实践中存在的问题， In the late 1980s, our country started the exploration of the reform of collection and administration. After ten years of development, theoretical research has made significant progress, and many experiences have been accumulated in the practice of reform. Now I combined with the tax reform in Northern Fujian tax collection and management of the actual reform of its reform on several issues to talk about their own ideas in order to work with tax colleagues to discuss ways to further improve the reform of tax collection and management to solve the problems in practice ,