一、要建立一个有利于实现“应收尽收”的征管模式　　实现“应收尽收”的阻力主要是少数纳税人的偷、漏、骗、抗 (税 )行为，我们采取的对策是查漏、堵偷、揭骗、惩抗，变粗放管理为集约管理，变手工操作为以计算机管理为依托，变分散征收为集中征收，变征后稽查为日常检查。 First, we must establish a collection and management model that is conducive to the realization of the principle of “adequate collection and collection.” The main obstacle to achieving “due collection” is the behavior of theft, leakage, fraud and taxation of a few taxpayers. The countermeasures we adopted were to investigate Drain, plug stolen, deceive, punish resistance, extensive management of intensive management, change manual operation to rely on computer management, change collection for the collection of concentration, change after the inspection for routine inspection.