一、环境形势变化,既对现行税收征管模式提出了严峻挑战,也为其创新提供了机遇和条件经济日益全球化和我国工业化、信息化、城镇化、市场化、国际化的深入发展,特别是经济主体多元化,纳税人数量、经营方式、核算方法、维权意识等都发生重大转变,由此产生了“两个冲突”:一是经济全球化与税收征管属国化的冲突;二是经济跨区域化与税收征管属地 First, the changes in the environment have not only posed a severe challenge to the existing tax collection and management system, but also provided opportunities and conditions for its innovation. The economy is increasingly globalized and China’s industrialization, informationization, urbanization, marketization and internationalization are deepening. In particular, A major change has taken place in the diversification of the economic body, the number of taxpayers, the mode of operation, the methods of accounting, the awareness of safeguarding the rights and so on, resulting in “two conflicts”: first, conflicts between economic globalization and tax collection and administration belong to the nationalization; Is the economy of regionalization and tax collection belong