关于税收征管规范化问题的探讨□陈秀榕国家税务总局适时制定了“九五”及２０１０年的税收发展目标和主要任务，提出最根本的任务是要实现“两个转变”、“两个转移”，而且要建立“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”新的征管模式。... Discussion on the Standardization of Tax Collection and Administration □ Chen Xiu Rong The State Administration of Taxation formulated the objectives and major tasks for the development of the “Nine Five-Year Plan” and the tax revenue in due course. The most fundamental task is to achieve “two changes” and “two transfers” Moreover, it is necessary to establish a new collection and management model based on tax returns and optimized services, relying on computer networks, centralized collection and key inspection. ...