1996年以来，国家税务总局提出实施“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； 1999年，又提出在实行集中征收的同时，要加强税源管理，笔者根据从事基层税务工作的经验，对新征管模式的持续研究，以及对税源管理办法的不断尝试， Since 1996, the State Administration of Taxation has put forward the new tax collection and management mode of “collecting tax returns and optimizing services based on computer networks, focusing on collection and key inspections.” In 1999, it was proposed that while centralized collection be implemented, it should be strengthened Tax source management, the author based on the experience of the tax work at the grassroots level, the continuous study of the new tax collection model, as well as tax source management practices continue to try,