我国税收征管体制改革若干问题初探何恒绪一、关于改革的目标及原则问题改革，必须首先明确目标，目标不清楚改革就无从着手。笔者认为从征管工作特点出发，应收尽收可以说是改革所要实现的目标，体现在具体征管方面，笔者以为必须抓住一个＂准＂和一个＂足＂。所谓＂准＂... Some Issues on the Reform of China’s Tax Collection and Management System He Hengxu 1. On the Reform of the Goals and Principles The reform of the problems must first be clearly defined and its objectives are not clear. According to the characteristics of the work of collection and management, the author thinks that the goal of reform should be fulfilled, which is reflected in the concrete collection and management of the collection. I think we must grasp a “prospective” and a “full”. The so-called “quasi” ...