税收征管模式的探讨王仲礼近年来，我国对传统的税收征管模式进行了改革，如常称的“征、管、查”分离等。但由于没有从观念上更新，致使现行的征管模式仍没有跳出原来的框子，存在很多问题。那么，目前存在的主要问题是什么？改革的目标模式是什么样子呢？目前实行的模式... Discussion on Tax Collection and Management Wang Zhongli In recent years, our country has carried on the reform to the traditional tax collection and management model, which is often called “separation of collection, management and inspection”. However, since there is no conceptual update, the current collection and management model has not yet out of the original frame, there are many problems. So, what are the main problems now? What is the objective model of reform? The current implementation of the model ...