In an article published by TANG Jiqiang, professor of ICFS and CEO of SWUFE Think Tank on May 12 in China Taxation, Tang expressed his views that in the challenging international environment and the context of accelerating the construction of a new development pattern with the domestic circulation as the main body and the domestic and international double circulation promoting each other, we should scientifically analyze and view the importance of deepening the reform of the tax collection and management system from five aspects.