对税收征管模式选择的思考田伟珍，李耀第，李明思考之一在计划经济体制条件下实行的税收征管模式是＂一员进户，各税统管＂。这种模式在当时的历史情况下，对促进经济发展，保证国家财政收入，发挥了积极作用。随着市场经济的建立和发展，这种传统的征管模式已不适应税收... Thinking on the Choice of Tax Collection and Management TIAN Wei-zhen, LI Yao-di and LI Ming Consideration One of the modes of tax collection and administration under the conditions of a planned economy system is “one member enters the household and the taxation is in charge.” Under the historical conditions of that time, this model played an active role in promoting economic development and ensuring the country’s financial revenue. With the establishment and development of market economy, this traditional collection and management model has not adapted to tax ...