新旧征管模式转换后,随着新型征纳关系的逐步确立,计算机应用和新征管业务流程的推行,使税收工作向“法治”和“效率”化目标迈进了一大步。但从基层的运行情况看也存在一些问题,主要表现在税收管理的职能相对弱化,在一定程度—亡制约和影响厂“集中征收”,限制了“重点检查”作用的充分发挥,从而削弱了新模式的作用,因此,本文就基层征管模式中存在问题进行剖析,以找出解决方法及对策。 一、存在的问题 新征管模式运行后,税收管理中较为突出的问题主要是: (一)思想上对管理的认识不到位。目前,还有相当一部分税务人员还没有完全从旧的治税思想中解放出来,工作重心并没有真正转 After the transformation of the old and new collection modes, with the gradual establishment of a new type of collection and accreditation system, the implementation of computer applications and the new collection and collection of business processes has taken the taxation work a major step toward the goal of “rule of law” and “efficiency.” However, there are still some problems in the operation of the grassroots units, mainly reflected in the relatively weakening of the functions of tax administration. To a certain extent, the “centralized collection” of restrictions and influence factories has limited the full play of the role of “key inspections” and thus weakened Therefore, this article analyzes the existing problems in the tax collection and management at the grassroots level to find out solutions and countermeasures. First, the existing problems After the operation of the new collection and management mode, the more prominent problems in tax administration are mainly: (A) ideological understanding of management is not in place. At present, quite a few tax officials have not completely freed themselves from the old thought of tax administration, and the focus of their work has not really turned