随着税收征管体系的不断完善与发展，我区税收征管模式逐步形成以纳税申报，优化服务为基础，以计算机网络为依托，集中征收，重点稽查的税收征管新格局。但在实际操作过程中，笔者认为，对某些征管环节在具体运用过程中，不应循规守旧，应灵活掌握，并加以辅助手段，切实达到? With the continuous improvement and development of the tax collection and administration system, the tax collection and management model in our region has gradually formed a new pattern of tax collection and administration focusing on tax collection and key inspection based on tax returns and optimized services, and based on computer networks. However, in practice, the author believes that some aspects of the collection and management of links in the specific application process, should not be conservative, should be flexible and supplemented, and effectively reach?