在二十世纪下半叶中国发生的财税体制改革浪潮中，税收征管经历了一场重大而曲折的改革，发生了翻天覆地的深刻变化。在人类社会跨入二十一世纪之际，对我国税收征管模式改革的历程进行回顾与思考，展望深化改革的前景，是一件很有意义的事情。由税收征管方式的突破到税收征管? In the wave of tax reform that took place in China in the second half of the twentieth century, tax collection and administration had undergone a major and tortuous reform, with profound and profound changes taking place. As human society enters the 21st century, it is very meaningful to review and ponder over the course of the reform of tax collection and administration in our country and to look forward to the prospect of deepening the reform. Breakthrough from the tax collection and management to tax collection?