税收征管模式的设计是征管改革的核心环节。2015年国务院深化国地税征管体制改革意见的出台,标志着建立与国家治理体系和治理能力现代化相匹配的税收征管体制的序幕已拉开。本文针对改革中有待解决的问题,提出了资源集约整合、机构扁平管理和执法督察力度、提升信息化运用等建议,为未来国地税基层征管合作新模式的拓展提供借鉴参考。征管改革实践中的几点问题1.征管改革需要与人事制度改革紧密结合。征管改革一般都是围绕体制、机 The design of tax collection and management model is the core of the collection and management reform. The introduction of the State Council’s Opinions on Deepening the Reform of the State Tax Collection System in 2015 marks the beginning of the establishment of a tax collection and management system that is compatible with the state governance system and the modernization of governance capabilities. In view of the problems that need to be solved in the reform, this paper puts forward some proposals, such as intensive integration of resources, flat management of institutions and law enforcement inspectors, and promotion of informatization application. Some Questions in the Practice of Tax Collection and Management 1. The reform of tax collection and administration needs to be closely integrated with the reform of the personnel system. Collection and management reform are generally around the system, machine