深圳市于1996年1月1日开始实行新的地方税收征管体制，经过两年多的买践，收到了令人瞩目的效果，一种新的民性循环的征管运行机制正在逐步形成。但随着税收征管改革的深化，征管实践中的一些深层次同题不断出现，认真研究和解决汇些同题，对指导今后的征管改革将起到积极的作? Shenzhen City, January 1, 1996 began to implement the new local tax collection and management system, after more than two years of buying practice, has received remarkable results, a new civil cycle of the collection and management mechanism is gradually taking shape. However, with the deepening of the reform of tax collection and administration, some deep-seated problems in tax collection and management continue to emerge. Seriously studying and resolving these same questions will play a positive role in guiding the future reform of tax collection and administration.