“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”的征管模式，它的着眼点和落脚点在于将传统的征管模式转换为“申报纳税、集中征收。重点稽查、微机监控”的现代税收征管机制，促进了我国税收管理上的两个根本性转变，“即由计划经济条件下的旧征管 “Tax collection and optimization services based on computer networks as the basis, focus on collection, focus on inspection” of the collection and management model, its focus and the bottom line is that the traditional collection and management mode is converted to “declare and pay taxes, focus on collection. , Computer monitoring ”of the modern tax collection mechanism to promote China’s tax administration on the two fundamental changes," that is, under the planned economy by the old collection