实行农村税费改革后，税费征收方式得到了进一步规范，从根本上摒弃了过去那种简单粗暴的上门催要的老方法，采取“三定一公开”（定时、定点、定额和税费公示制度）的方法，即“坐收”的办法，效果很好。笔者以为，税费“坐收”工作要把握好以下五个环节：一要唱好宣传发动“ After the implementation of the rural tax reform, the tax collection method has been further standardized, basically eliminating the simple and rude way to go past the old method, to take “three to one open” (timing, fixed-point, fixed and tax Publicity system) approach, that is, “sitting close” approach, the effect is very good. The author believes that taxes and fees “to close” work to grasp the following five links: First, to sing good propaganda "