“征管改革研究”课题观点综述“征管改革研究”是中国税务学会确定的１９９５年全国税收理论第三课题。在开展调研活动中，将总题分为五个分课题。各分课题在调查研究的基础上分别召开了研讨会，１９９５年１０月５日至７日，又在北京召开了全课题组研讨会。现将主要观点... Summary of the Issues on the Research of Tax Collection Reform The Research on Tax Collection Reform is the third issue of the 1995 National Tax Theory as set by the China Taxation Institute. In carrying out research activities, the total problem is divided into five sub-topics. The sub-topics were held on the basis of the investigation and study respectively, from October 5 to October 5, 1995, they held a whole group seminar in Beijing. Now the main point ...