一定的征管模式需要与之相适应的征管机构,市州以下地税机构改革实质上是转换征管模式的重要内容。征管模式的选择必须符合经济发展和征管的现状,在中国发展社会主义市场经济和加入WTO的环境下,迫切要求建立新的征管模式,这个模式就是:多元申报、属地管理、集中征收、重点稽查 Certain tax collection and management models need to be compatible with the collection and management agencies, municipalities and townships, the following tax and government restructuring is essentially an important part of the transformation of collection and management models. The choice of collection and management model must conform to the current situation of economic development and collection and administration. Under the environment of developing socialist market economy and accession to the WTO, China urgently requires establishing a new collection and management model. This model is: multiple declaration, territorial management, centralized collection and key inspection