税收征管改革中应注意处理好的几个关系王东山目前正在进行的税收征管改革，是整个工商税制改革的重要组成部分，是继续深化税制改革的必然要求，也是税制改革最终取得成功的重要保证。建国以来，我国的税收管理模式随着各个时期税制结构的变化，不断地进行了一系列的变革... Tax administration reform should pay attention to handle several relations Wang Dongshan ongoing tax collection and reform is an important part of the entire industrial and commercial tax reform is necessary to continue deepening the tax reform requirements, but also an important guarantee for the ultimate success of the tax reform . Since the founding of the People’s Republic of China, a series of changes have been continuously carried out in China’s tax administration model with the changes in the tax structure in various periods.