随着征管改革的推进，全国大部分基层征收单位都建起了集中办税场所，实现了集中征收。集中征收有利于以计算机网络为依托，集中组织税款入库，有利于税收征管的规范化和税务机关内部的监督制约。但是，当前也出现了“边、远、散”纳税户申报率有所下降，信息反馈时有梗塞... With the advancement of the tax collection and administration reform, most of the grass-roots units across the country have set up centralized tax-collection sites and centralized collection. Centralized collection is conducive to the use of computer networks as the basis for the centralized organization of tax storage, tax collection and management is conducive to the standardization of the internal supervision and control of the tax authorities. However, there has also been a drop in the reporting rate of “edge, far and casual” taxpayers, and the information feedback has an obstruction ...