税收工作实行征管查分离的改革,在加强监督,提高征管质量,保证国家收入等方面起到了积极作用。而怎样协调各系列的关系,则是征管改革中的一个重要问题。一、征管和稽查工作不协调的表现实行征管查分离,打破了“一员进厂,各税统管”的传统格局,增强了对纳税单位和征管人员的监督和制约作用。但由于机构分离,人员变动,工作职责调整,出现了只强调分工,忽视协作的现象,使工作不能互相配合,严重影响国家税收任务的完成。主要表现在以下四个方面: (一) 从横向看,一是稽查与征收单位配合不够默契。稽查队对纳税单位只负责检查、定案,不负责征收,没有相应的考核指标;征收单位以完成入库任务为目标,有的担心超额完成任务会增大下年税收计划基数,有的怕征收查补税款后影响企业关系。二是存在着检查从严,处理从宽的问题。征收单位常常为纳税单位说话,而稽查人员要按政策办事就有一些难度,这样会使双方产生一些分歧和磨擦。(二) 从纵向看,县(市)税务机关与基层征收 The reform of the tax administration to separate the collection and management of tax collection has played a positive role in strengthening supervision, improving the quality of collection and administration and ensuring the national income. How to coordinate the relations between various series is an important issue in the reform of collection and administration. I. The uncoordinated performance of collection and inspection work The separation of collection and management has broken the traditional pattern of “one member enters the factory and all taxes governed” and enhanced the supervision and restriction of taxpayers and collection and management personnel. However, due to institutional separation, personnel changes and adjustment of job responsibilities, there has been a phenomenon that emphasizes division of labor and neglects cooperation, so that work can not cooperate with each other and seriously affects the completion of the state’s taxation tasks. Mainly manifested in the following four aspects: (a) from a horizontal perspective, one is the inspection and collection unit with not enough understanding. The inspection team is only responsible for the inspection and determination of taxpayers, and is not responsible for the collection. There is no corresponding assessment index. The acquisition unit has to complete the loading task as the goal. Some people worry that over-fulfilling the task will increase the base for the next year’s taxation plan. Check the tax after the impact on business relations. Second, there is a strict inspection, to deal with the issue of leniency. The levying unit often speaks for the taxpayer, and the inspectors have some difficulty in following the policy, which will cause some differences and friction between the two parties. (B) from a vertical perspective, the county (city) tax authorities and grass-roots levy