为适应社会主义市场经济的发展，按我国新税制的原则，实行国家地方分设近五年。五年的实践证明财税体制改革是成功的，但，怎样搞好地税征管工作仍没有现成的模式和路子可走；尤其在社会主义市场经济条件下，怎样完善边远牧区地税征管工作。笔者想就这些问题谈一谈粗浅的认识 In order to adapt to the development of the socialist market economy, the principle of the new tax system in our country has been adopted to implement the state-local division for nearly five years. Five years’ practice has proved that the reform of the fiscal and taxation system is successful. However, how to do a good job in collecting and handling local taxes still lacks a ready-made model and a way to go. In particular, under the socialist market economy, how to improve the local tax collection and management work in remote pasturing areas? I would like to talk about these issues shallow understanding