税收征收管理改革刍论□张卫许峰全国税收征管改革工作会议确定了税收征管的模式、任务和目标。作为一项跨世纪的伟大工程，如何去组织实施，并圆满完成，本文结合个人的学习体会，谈几点意见。一、必须明确征收管理的概念，界定征收管理的范围。新税制实施后，税务机关的... Discussion on the reform of tax collection and management □ Zhang Wei Xu Feng National tax collection and management conference to determine the tax collection and management model, tasks and goals. As a great project of the new century, how to organize the implementation and accomplish it satisfactorily, this article combined with the individual’s learning experience, talked about some opinions. First, we must clearly define the concept of management, define the scope of collection and management. After the implementation of the new tax system, the tax authorities ...