从税收专业化征收管理看税务代理制雷少敏，任勇，韩玉德一、实行税务代理制的必然性和重要性税收征管模式的选择，对于整个税收工作的正常运行和税收组织收入、监督经济等职能的正常发挥，意义十分重大。建国以来，我国税收征管有两种模式：其一是专人管理模式（即专管员... From Tax Specialization to See the Tax Agency Management Lei Shaomin, Ren Yong, Han Yude First, the inevitability and importance of the implementation of the tax agency system Tax collection and management model for the normal operation of the tax revenue and tax revenue organizations, such as supervision of the economy The normal functioning of functions is of great significance. Since the founding of our country, there are two modes of tax collection in our country: one is manned management mode