一、农村税收征管改革的现状分析我国农村税收征管改革和城市征管改革同步,从1988年部分地区试点至今,历经征、管、查“三分离”、“两分离”;征管改革与会计改革以及计算机应用“两同步、三结合”;征收管理、检查相互监督制约,申报、代理、稽查相互配合的科学严密的征管体系的初步实施等阶段,对于加强税收征管,强化依法治税,提高征管效率和征管水平,促进廉政建设,提高干部素质等方面,都产生了积极的影响.但是,由于农村税收征管的不规范性,加之征管改革工作重心往往重视城市而轻视农村的客观情况,致使农村税收征管工作仍然存在着一系列亟待解决的问题.(一)现行税收征管程序和征管手段,不适应农村税收规范化管理的要求 I. Analysis of the Status Quo of the Reform of Rural Tax Collection and Administration In our country, the reform of tax collection and administration in rural areas is synchronized with that of urban collection and administration. Since the pilot projects in some areas in 1988 up till now, it has gone through the process of “three separation” and “two separation” Computer application of “two simultaneous, three combination”; collection and management, check the mutual supervision and control, reporting, agency, inspection and scientific cooperation with the initial implementation of the collection system and other stages, to strengthen tax collection and management, and strengthen tax administration and improve the efficiency of collection and management But also due to the non-standard tax collection and management in rural areas, combined with the focus of the reform of tax collection and management are often the emphasis on the city and neglect the objective situation in rural areas, resulting in rural tax revenue There are still a series of problems to be solved in the work of collection and management (1) The current tax collection procedures and collection and management methods do not meet the requirements of the standardized management of taxation in rural areas