征管模式转换面临的问题秦建岭征管模式转换涉及的内容多，范围厂，面临的问题不少：一、在纳税申报方面，申报意识不强，申报率低，质量差，申报违章查处乏力。究其原因，一方面纳税人自觉纳税意识淡薄，专业知识不足，办税能力不高；另一方面，原先税务机关“保姆”式的... Problems in Tax Collection and Management Transformation Qin Jianling’s tax collection and administration system involves many issues and scopes. There are many problems facing the reform. One is that tax reporting is not strong in declaration, low in reporting rate, poor in quality and weak in reporting violations. The reason, on the one hand the taxpayer consciousness of tax awareness weak, lack of professional knowledge, tax ability is not high; the other hand, the original tax authorities “nanny” type ...