自从国家税务总局以国税函犤２０００犦１０９７号文件将《关于加强信息化建设推进征管改革的工作意见》下发各地征求意见后，全国先后有２４个城市进行了新一轮征管改革试点，许多省市根据专业化管理的要求相继完成了基层征管机构的调整。全国新一轮征管改革如上弦之箭，蓄势 Since the State Administration of Taxation issued opinions on “Opinions on Strengthening the Informatization Construction to Promote the Reform of Tax Collection and Administration” issued by the State Taxation Bureau in document No. 2000-10107, a total of 24 cities nationwide successively conducted a new round of pilot projects on the reform of tax collection and administration, many of which According to the requirements of specialized management, provinces and municipalities have successively completed the adjustment of grass-roots tax collection agencies. The new round of reform of the country’s administration of management is like an impending blunder