一、问题的提出１９９４年税制改革后，为确保税收征管与新税制协调运行，国家税务总局提出了建立和推行“以申报纳税和优化服务为基础，以计算机网络为依托，集中征收，重点稽查”的征管模式。各地围绕这一模式，从本地实际情况出发，探索出了一些行之有效的征管办法，实... First, the question raised In 1994 after the tax system reform, in order to ensure that the tax collection and management and the new tax system coordinated operation, the State Administration of Taxation proposed to establish and implement “to declare tax and optimize services as the basis, rely on the computer network, centralized collection, key inspection ”Collection and management model. Around this model around, starting from the actual situation in the region, explored some effective collection and management methods, in fact ...