试议税收征管模式的转换张翼杰李梅一、税收征管模式转换的内容我国要由传统的税收征管模式向“以纳税申报和优化服务为基础，以计算机网络为依托，集中征收，重点稽查”的新模式转换，不能简单地理解为形式的转换，而是具有特定的结构形态和运行方式的系统的全面转换，它... A Study on the Transformation of Tax Collection and Administration Mode Zhang Yi-jie and Li Mei-yi Contents of Transformation of Tax Collection and Management Model China should shift from the traditional mode of tax collection and administration to “focus on tax collection and examination based on the application of tax return and optimization services based on computer networks” The new model conversion, can not simply be understood as a formal conversion, but with a specific structural form and mode of operation of the full conversion of the system, it ...