从1988年起开始试行的征管改革,经过几年的实践,已逐步在全国税务系统铺开,转换税收征管的运行机制取得了明显的成效。1992年初,国家税务局又提出了征管改革、会计改革两同步,征管改革、会计改革与计算机应用三结合的配套改革的新思路。并着手部署试点,为征管改革的深化指出了新路。本文就此谈一些认识和看法。一、深化征管改革必须与会计改 After several years of practice, the collection and administration reform that began trial operation in 1988 has been gradually rolled out across the country’s taxation system and has achieved remarkable results in transforming the operation mechanism of tax collection and administration. In early 1992, the State Administration of Taxation put forward new ideas on supporting reform in the areas of collection and administration reform, two simultaneous changes in accounting reform, collection and administration reform, and accounting reform and computer application. And embarked on the pilot deployment, pointing out the new road for deepening the reform of tax collection and administration. This article talks about some understanding and opinion. First, to deepen the reform of collection and accounting must be changed