目前各地都在进行税收征管改革的试点探索,以找寻出能够实现税收职能的效率与效果匹配的最佳途径。本文认为,国家税务总局提出的“34字”模式比较准确地设计和勾画了我国现在及未来时期的税收征管格局,是与现行政治、经济、社会和税收发展状态相匹配、互促进的模式。进一步改革的原因在于实际工作中还存在一些突出问题和矛盾,改革的重点是内部理顺调整,使现行模式发挥出潜在效能。本文循着这样的思路找出问题,并分析原因,进而提出了创新完善的途径。 At present, pilot exploration of the tax collection and administration reform is being carried out all over the country so as to find out the best way to match the efficiency and effectiveness of the taxation function. This paper argues that the “34 words” model put forward by the State Administration of Taxation more accurately designs and sketches the pattern of tax collection in our country now and in the future, which is in line with the current state of development of politics, economy, society and tax and promotes each other mode. The reason for further reform is that there are still some prominent problems and contradictions in the actual work. The focus of the reform is to rationalize the adjustment internally and make the current model play its potential effectiveness. This article follows this train of thought to find out the problem, and analyze the reason, and then put forward the way of innovation and perfection.