一、新征管模式到位问题国家税务总局要求,建立“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”的新的征管模式,实现对外以办税大厅为标志的纳税人自行申报纳税制度,对内以取消专管员管户制度为标志的服务、管理、稽查的有机结合。但各地陆续建立起来的新征管模式离这一要求有一定的距离,存在着一些问题:一是没有完全取消管户制度,办税大厅的建立仅仅是把开票征收工作在办税大厅办理,负责对欠税催款及欠税分期入库时限确定,对发票的 First, the issue of the new tax collection in place The State Administration of Taxation requirements, the establishment of “tax returns and optimization services as the basis, based on the computer network, focused on collection, key inspections,” the new collection and management mode, to achieve foreign tax hall Sign taxpayers to declare their own tax system, within the system to cancel the accountant system as a symbol of service, management, inspection organically. However, the newly established collection and management modes in various parts of the country have a certain distance from this requirement. Some problems exist. First, the system for eliminating taxes is not completely abolished. The establishment of a tax-only hall is only handled through the tax collection hall in charge of collecting invoices. Deadline for arrears of tax arrears and tax deadline storage deadline for the invoice