税收征管面对社会发展和各方面条件变化的挑战，如何搞好征管一直是税收工作的难点，也是税收改革的主要目标。长期以来，税收征管工作中存在的问题都未得到根本解决，原来的“一员进厂，各税统管”的模式，有权力集中之嫌；“征管查三分离’和目前的“变专管员管户为管事”等 Tax Collection and Management Faced with the challenges of social development and changes in conditions in all fields, how to do a good job in tax collection and administration has always been a difficult task for taxation and a major goal of tax reform. For a long time, the problems in tax collection and administration have not been fundamentally solved. The original model of “one member enters the factory and all taxes governed” has the power to focus on the suspicion of “separation of tax collection and inspection” and the current “specialization Staff management for the management ”and so on