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税收改革的实践证明，税收征管改革既是整个税收改革的重要组成部分，也是制约和影响税制改革、税制模式选择的重要因素，同时它又与其他相关问题互相交织。在深化税收征管改革过程中，面临着一系列的问题，如依法治税的关键是什么？如何提高税收征管效率？优化税制与税收征管有何内在联系？所有这些，都与下一步征管改革思路和措施的抉择紧密相关，应进行深入研究。本文就此提出一些基本观点与大家共同探讨。
The practice of tax reform proves that tax collection and administration reform is not only an important part of the entire tax reform, but also an important factor that restricts and influences tax system reform and tax system choice. At the same time, it is intertwined with other relevant issues. In deepening the reform of tax collection and administration, it faces a series of problems. For example, what is the key point of tax administration according to law? How to improve the efficiency of tax collection? What is the internal relationship between tax optimization and tax collection? All of these are closely related to the decision-making process for the reform of tax collection and management and should be further studied. This article put forward some basic ideas to discuss with you.