近年来,各级税务部门认真贯彻新时期的治税思想,积极推行“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”新的税收征管模式,划清了征纳双方的法律责任,提高了办税效率,严肃了税收法纪,推动了税收事业的向前发展。但是部分企业受社会和小团体利益的影响,纳税意识仍然淡薄,加之税收征管改革处在初级阶段,某些地方还不能完全适应新形势的需要。为此,在企业“三自”纳税中出现了申报不实、税源不清、税款入库不及时、欠税屡有发生等不 In recent years, the tax departments at all levels have conscientiously implemented the tax administration thought of the new era, actively implemented the new tax collection and management mode of “tax collection and optimization based on computer networks, centralized collection and key inspection” The legal responsibilities of both parties have raised the efficiency of tax collection, severely taxed laws and regulations, and promoted the development of taxation. However, some enterprises are affected by the interests of society and small groups and their tax awareness is still weak. In addition, the tax collection and administration reform is in its infancy and some places can not fully meet the needs of the new situation. To this end, enterprises in the “three self” tax declaration has appeared false, the tax source is unclear, not timely storage of tax, tax arrears have occurred frequently and so on