税收征管改革的实践与体会莆田市国家税务局局长姚元金今年以来，莆田市将城厢区国税局作为“三位一体”征管模式的试点单位。在改革实践中，我们体会到申报、代理、稽查三者作为科学严密的税收征管体系的有机组成部分，是相互联系、相辅相承的。征管改革必须正确处理好三... Tax collection and reform practice and experience Putian City State Administration of Taxation Yao Yuanjin Since this year, Putian City, Chengxiang IRS as the “Trinity” collection and management of pilot units. In the practice of reform, we realize that reporting, representation and inspection as an integral part of a scientific and rigorous tax administration system are interconnected and mutually supportive. Collection and management reform must correctly handle the three ...