新的征管模式运行以来，将以专管员管户转换到规范化、程序化的管理模式上来。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。但同时这一模式的漏洞也明显暴露出来：首先是集中征收、 Since the operation of the new collection and management mode, it will be transformed into a standardized and procedural management model with the accountable of special commissioners. 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 responsibilities of both parties, but also raise the taxpayers to fulfill their duty of paying taxes. But at the same time, the loopholes in this model are also clearly exposed: the first is to focus on collection,