征管改革提出了“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”的新征管模式建设目标。围绕这一目标，结合县级地税管理的实际情况，借鉴近年来我省广大基层地税机关在这方面的实践、探索与思考，就稽查在当前税收征管工作中的运作机制试作如下探讨 Tax collection and reform put forward the goal of building a new collection and management model of “tax collection and optimization services based on computer networks, centralized collection and key inspection”. Around this goal, combined with the actual situation of prefectural tax administration, drawing lessons from the practice, exploration and thinking of the grass-roots local tax authorities in our province in recent years, we try to explore the operating mechanism of audit in the current tax collection and management as follows