我国税收征管模式选择的理论与实践□王淑珍我国税收征管模式选择的理论与实践□王淑珍１９９６年初国家税务总局借鉴国外先进做法，结合我国国情，适时地设计出“以纳税申报和优质服务为基础，以计算机网络为依托，集中征收、重点稽查”的新的征管模式，作为近期征管目标... Theory and Practice of the Mode Selection of Tax Collection in China □ Shu-Zhen Wang Theory and Practice of the Selection of Tax Collection Models in Our Country □ Shu-Zhen Wang In early 1996, the State Administration of Taxation used the advanced foreign practices for reference. Based on China’s national conditions, it timely designed a “tax declaration and quality service, Relying on the computer network, focusing on the collection, focusing on the inspection, ”the new collection and management model, as the recent collection ...