目前，税务机关采取以计算机为依托、集中征收、重点稽查的征管模式，为税收征管向深层次推进奠定了基础。从稽查工作的实践中，我们看到，由于企业在银行或金融机构多头设立帐户，为企业偷逃税款和拖欠税款创造了一定的条件另外，在税收稽查执法过程中，银行部门受本单位利益 At present, the tax authorities have adopted the mode of collection and administration based on computers and centralized collection and key inspection, laying a solid foundation for the further promotion of tax collection and administration. From the practice of inspection work, we have seen that due to the establishment of an account in a bank or a long-term financial institution, enterprises have created certain conditions for tax evasion and tax arrears. In addition, in the tax audit enforcement process, interest