“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”新的税收征管模式确定以来，对促进依法治税，规范和明确征纳双方权利和义务，优化对纳税人的服务等方面都起到了积极的推动作用，取得了明显效果，但是在税收的征管特别是农村个体税收征管实践中暴露 “With tax returns and optimization services as the foundation, based on computer networks, centralized collection and key inspection” Since the establishment of the new tax collection and administration mode, it is necessary to promote tax administration according to law, standardize and clearly define the rights and obligations of both parties, and optimize taxpayers’ Services and other aspects have played a positive role in promoting, and achieved significant results, but in the tax collection and management, especially in rural areas of tax collection and management practices exposed