一、实行规范化管理是深化税收征管改革的必由之路通过几年的征管改革实践，新征管模式在运行中取得了明显成效。新的税收征管模式在运行中也暴露出了许多问题，亟待解决。其中最突出的：一是存在管理缺位的现象，二是管理不科学。不管是对税务机关的内部事务还是对纳税人的涉 First, the implementation of standardized management is the only way to deepen the reform of tax collection and management Through several years of tax collection and reform practices, the new collection and management model has achieved remarkable results in its operation. The new tax collection and management model has also exposed many problems in its operation and is in urgent need of solution. One of the most prominent: First, there is the phenomenon of absence of management, the second is unscientific management. Whether it is the internal affairs of tax authorities or taxpayers involved