１９９４年税制改革后，建立了新的征管模式，对于促进地税工作的全面进步，保证税收收入的完成做出了积极的贡献。但是与其他较为发达国家相比，仍然存在一定差距，具体体现在： （一）征管法规体系尚待完善。一是缺乏必要的法律依据。目前还没有税收基本法，新征管法实施细则 After the tax system reform in 1994, a new collection and management model was established, which made a positive contribution to the all-round progress of local government taxation work and the assurance of tax revenue. However, compared with other more developed countries, there are still some gaps, which are reflected in: (1) The system of collection and administration of laws and regulations needs to be perfected. First, the lack of necessary legal basis. There is no tax basic law, the implementation of the new Tax Law