随着征管改革的推进，“征、管、查”三分离的格局逐步被“以计算机网络为依托，集中征收，重点稽查”的征管新模式所替代，然而一些基层征收单位工作中把征管与检查截然分开，重视征收管理、收入任务，忽略日常稽核检查。 　　存在上述问题的主要原因：一是个别征管人员素质差 With the reform of the collection and administration reform, the pattern of three separate “collection, management and inspection” is gradually replaced by a new collection and management model of “centralized collection and key inspection” based on the computer network. However, Check completely separate, emphasis on collection management, revenue tasks, ignoring the daily audit checks. There are the main reasons for the above problems: First, the quality of individual collection staff is poor