十八届三中会和2014年6月中央政治局会议对我国未来税收发展和改革作出了总体规划和战略部署,征管改革要与税制改革同向而行。本文以上饶地税为例,通过阐述新一轮税制改革对地税征管工作的影响,分析新一轮税制改革下地税征管转型实践的成效与问题,提出打造地税征管转型升级版的建议。 The Third Plenary Session of the 18th Central Committee and the Central Political Bureau in June 2014 made a general plan and strategic plan for the future development and reform of tax revenue in our country. The reform of tax collection and administration should be conducted in the same direction as the tax reform. Taking Shangrao prefectural tax as an example, this paper illustrates the effect of a new round of tax reform on the administration of local tax collection and management and analyzes the effectiveness and problems of the reform of local tax collection and management under the new round of tax reform.