一、比较与选择近几年来.税务部门普遍开始实行税收目标管理,征管模式也发生了历史性的变革,由过去集征,管.查于一身,征,管.查机构合一的内向型的旧模式,转变成征、管、查机构间相互分离、相互制约的外向型的新的征管运行机制.然而,单靠机构间相互制约,没有一定的载体联结征、管、查三方,制约只是模式设想中的制约,无论是考核目标,形式,办法和效果都将失去应有的效果。比较征管新旧模式的改革.我们只有选择一种制约型的目标管理办法,与新的征管模式配套,建立依托于征管新机制.将目标值以双向制约的形式,作为联结和强化征、管、查整体 A comparison and selection In recent years, the tax department generally began to implement the tax goal management, the collection and management model has undergone a historic change, from the past collection of signs, The old model has been transformed into a new collection and management mechanism of extroversion in which the agencies and the agencies are separated from and controlled by each other.However, It is only the constraints in the model assumption that no matter what the assessment objectives, forms, methods and effects will lose their due effect. Comparison of the reform of the old and new modes of tax collection, we only choose a restrictive approach to target management, supporting the new collection and management model, establishing a new mechanism relying on collection and management of the target value in the form of two-way constraints as a link and strengthen the collection and management, Check the whole body