国家税务总局确定新时期税收征管模式为: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,强化管理。这一模式体现了新时期税收征管工作的思想和特征,但由于受到各种因素的影响和制约,新的税收征管模式在实际运行中尚未达到科学化、专业化、精细化管理的预期目的,尤其是税收经济分析、企业纳税评估、税源监控和税务稽 The State Administration of Taxation determined that the tax collection and management mode in the new period should be: based on the declaration and payment of tax and optimized services, rely on the computer network for centralized collection, key inspection and management. However, due to the influence and restriction of various factors, the new tax collection and management model has not reached the expected purpose of scientific, professional and meticulous management in the actual operation, In particular, economic analysis of taxation, corporate tax assessment, tax source monitoring and tax accounting