新的税收征管模式运行以来 ,以申报纳税和优化服务为基础 ,以计算机网络为依托 ,集中征收、重点稽查的税收征管得到了规范和加强。由于实行纳税人自行申报、自核自缴 ,税务机关集中征收、重点稽查 ,不仅明确了征纳双方的法律责任 ,而且提高了纳税人履行纳税义务的自觉性。但同 Since the new mode of tax collection and administration has been implemented, the tax collection and administration focused on collection and key inspection has been standardized and strengthened on the basis of reporting and paying taxes, optimizing services and relying on computer networks. Since the implementation of self-declaration of taxpayers, self-payment from the core, the tax authorities focus on the collection, the key inspection, not only clear the legal responsibility of both parties, but also raise the taxpayers to fulfill their duty of paying taxes. But the same