建立评税制度及其配套措施的思考杨龙随着社会主义市场经济体制的建立和新税制的全面实施，我国现行的税收征管模式显得越来越不能适应客观经济形势的发展，不能适应税制改革以及税收管理的内容功能变化和实现税收管理目标的需要。这是因为目前我国正在实行的征管查“三分... With the establishment of the socialist market economic system and the full implementation of the new tax system, the current tax collection and management model in our country is increasingly unable to adapt to the development of the objective economic situation and to adapt to tax reform and taxation Changes in the content management capabilities and the need to achieve the goals of tax administration. This is because at present our country is carrying out the administration of inspection "one-third ...