改革旧的征管模式，实行以计算机网络为依托的新的征管方式的转变，是税制改革后，税务机关进行的一次战略性变革，它把以前征收管理中的“人海战术”变成了科学的、规范的、正规的作战。一时间，“雪暗凋旗画，风多杂鼓声”，而这一历史性的转变，更印证了“风卷战旗红”... The transformation of the old collection and management model and the implementation of a new collection and management mode based on the computer network is a strategic change made by the taxation authority after the tax system reform. It has turned the “human-sea tactics” in the previous collection and management into a science The standard, formal operations. For a time, “the dark flag of snowfall painting, the wind more mixed drums,” and this historic change, but also confirms the “wind volume war banner red” ...