摘要
目前正在实施的新的税收征管模式取得了很大成效,但仍暴露出不少问题。对此,笔者认为应着重从转变两个观念、构建三个体系入手,重点解决税收征管中存在的突出问题,以进一步完善新的税收征管模式。
Many problems have occurred although the great achievements have been made in the implementation of the new mechanism of the tax levy and administration. Two views should be changed and three systems should be constructed in order to resolve the problems on the tax levy and administration and perfect this mechanism.
