管理工作是税收征管改革的重要一环。实行新的征管模式后,管理工作只能加强不能削弱。但是,由于对新的征管模式在理解上有片面化、绝对化的倾向,一些人认为取消专管员制度就是不需要税务人员下户,使税务人员脱离纳税人,导致户籍、税源等基础管理工作偏松,税收管理工作出现了“缺位”现象。这需要尽快加以纠正。对征管改革,要辩证地去看待,要全面地去理解,特别是专管员管户制度,实行了几十年,某些方面毕竟有其可取之处,不能全盘否定。取消专管员是指在形 Management is an important part of tax collection reform. After the implementation of the new collection and management mode, management can only strengthen can not be weakened. However, due to the unilateralism and absolute tendency of understanding of the new collection and management model, some people think that the abolition of the system of specialists does not require the tax officers to make the tax officers out of the taxpayers, resulting in the basic management of household registration and tax sources Work is too loose, tax management work appeared “absence ” phenomenon. This needs to be corrected as soon as possible. We must take a dialectical view of the reform of the administration of the collection and administration. We must comprehensively understand this. In particular, the system of chief accountant management has been in place for several decades. Certain aspects have their merits and can not be totally discarded. Abolition of the Commissioner is in shape