浅议征管新模式的“预警”功能□王春阳姚胜强徐辉征管新模式的确立，加快了深化税收征管改革的步伐。但各地在实施新模式的过程中，对如何实现征收、管理和稽查的科学衔接和配合，观点尚不一致，办法也各不相同，效果自然不一样。笔者认为，在现有的人力、物力、财力和客... On the “Early Warning” Function of the New Model of Tax Collection and Administration □ Wang Chunyang, Yao Shengqiang and Xu Huizheng The establishment of a new tax model has accelerated the pace of deepening the tax collection and administration reform. However, in the course of implementing the new model, the views on the ways of how to achieve the scientific convergence and cooperation in collection, management and inspection are not the same, and the methods are also different and the effects are naturally different. I believe that in the existing manpower, material, financial and passenger ...