新的税收征管改革已经取得阶段性的成果，初步实现了新旧征管体制的转换。由于各种因素的制约，在征管改革实践中出现了税源底数不清、监控不力、责任不明、管理环节薄弱等一系列问题。为此，对新的税收征管改革应进行再思考、再研究。 The new tax collection and management reform has achieved initial results, initially realizing the transformation of the old and new collection systems. Due to the constraints of various factors, a series of problems such as unclear sources of tax revenue, poor monitoring, unclear responsibilities and weak management links have emerged in the reform of tax collection and administration. To this end, the new tax collection and administration reform should be rethought and study again.