征管改革实践中的问题及对策□谢延斌新旧征管模式转换以后，随着新型征纳关系的逐步确立，计算机运用范围的不断扩大和新征管业务流程的推行，在基层征管实践中一些具体操作问题十分突出。这些问题不仅影响人们对改革的总体认识，而且在一定程度上制约改革的进一步深化，... Problems and countermeasures in the reform of collection and administration □ Xie Yanbin After the transformation of old and new collection patterns, with the gradual establishment of new collection relations, the continuous expansion of the scope of computer application and the implementation of the new collection and collection business process, some specific operational problems in the collection and management of grass- prominent. These problems not only affect people’s overall understanding of the reform, but also to a certain extent restrict the further deepening of the reform, ...