新旧征管模式转换中应注意的问题王亮分税制的实施和市场经济的进一步深化，要求税收征管工作必须做出相应的改革。＂申报、代理、稽查＂三位一体的新的征管模式的提出，顺应了税制改革和分税制的需要，为我国税收征管工作逐步走向科学化、规范化打下了坚实的基础。为使新... Issues to be noted in the conversion between the old and new collection modes Wang Liang The implementation of the tax-sharing system and the further deepening of the market economy require that the tax collection and administration work must be restructured accordingly. The proposal of a new collection and management model of “declaration, agency and inspection” in conformity with the needs of tax system reform and tax sharing system laid a solid foundation for our country’s tax collection and administration work to gradually become scientific and standardized. To make new ...