鲁苏征管改革观察□陈新儿今年３月我赴山东烟台、青岛、江苏省南京、张家港市考察征管改革工作，开阔了眼界，受益匪浅。山东、江苏两省征管改革的共同点是：（一）有统一的征管改革工作规程，即各环节工作流程、岗位职责，规范细致操作性强。如青岛、烟台局征管工作规... Observing Reform of Lu Xun’s Soviet Union □ Chen Xiner In March this year, I went to Yantai, Qingdao, Jiangsu Province, Nanjing and Zhangjiagang to inspect the reform of collection and administration and broaden my horizons. Shandong and Jiangsu provinces in charge of reform of the common ground are: (a) a unified tax collection and management procedures, that is, all aspects of work processes, job responsibilities, norms and meticulous operational. Such as Qingdao, Yantai Bureau of collection and management rules ...