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税收管理员过去称为税务专管员、片管员,是基层税务机关分片、分行业管理税源的工作人员。从1984年利改税到1994年实行分税制改革,税务部门一直延用税务专管员制度。这项制度为税务部门组织收入、监控税源、查处问题、强化管理、堵塞漏洞发挥了积极的作用。近几年来,随着社会主义市场经济体制的逐步完善,税收征管改革的不断深化,税收管理模式也发生了
Tax administrators, formerly known as tax administrators, film managers, are the grass-roots tax authorities, and sub-industries, which manage tax sources. From the tax reform in 1984 to the reform of the tax-sharing system in 1994, the tax department has been using the tax supervisor system for a long time. This system has played an active role in organizing revenue, monitoring tax sources, investigating and dealing with problems, strengthening management and plugging loopholes in the tax department. In recent years, with the gradual improvement of the socialist market economic system and the continuous deepening of tax collection and administration reform, the tax administration mode has also taken place