一、当前征管工作中存在的问题及原因通过研究近几年全市暴露出的一些偷漏税案件,我们发现其作案手段并不高明,却屡次得逞。究其原因,就是实行“征、管、查”三分离后,相对强调了征收和稽查,对管理重视不够,对税源的管理由过去专管员下户了解 I. Problems and Causes Existing in the Current Tax Collection and Management Work By studying some cases of tax evasion in the city in recent years, we found that the means of committing such crimes are not brilliant but have succeeded in succession. The reason is that the implementation of “levy, management, investigation,” after the separation of the three, the relative emphasis on the collection and inspection, management is not enough attention to the management of the tax source by the past managers understand the next household