在社会主义初级阶段这个历史时期,随着改革开放方针深入贯彻和有计划商品经济的不断发展,税收作为以国家为主体参与计会经济分配的职能作用愈加重要,税收地位日益提高,而其担负的积累资金、调控和监督任务也更为繁重。为了保障国家税收政策法规的贯彻实施,确保国家财政收入,充分发挥税收调节经济的杠杆作用,促进经济体制改革和国民经济协调发展,必须切实加强征收管理,加快征管改革步伐,不断提高征收管理质量。本文结合我市征管工作实践,就树立征管工作新观念、新的组织和新的机制,以及选择征管改革的突破口等问题,探讨如下。一、必须确立适应商品经济发展的新的征管观念 In the historical period of the primary stage of socialism, with the thorough implementation of the principle of reform and opening up and the continual development of a planned commodity economy, tax has become increasingly important as a function of the state as the main body to participate in the economic distribution of accounting conferences. The accumulation of funds, regulatory and supervision tasks are more arduous. In order to ensure the implementation of the national tax policies and regulations, ensure the state revenue, give full play to the tax leverage of the economy and promote the economic restructuring and the coordinated development of the national economy, we must earnestly strengthen the collection and management, speed up the reform of collection and management and continuously improve the quality of collection and management . Based on the practice of collection and management work in our city, this article discusses the following issues on establishing a new concept of collecting and administrating work, a new organization and a new mechanism, as well as a breakthrough in choosing a reform of collection and administration. First, we must establish a new concept of management of goods that meets the needs of the development of the commodity economy