近年来 ,在深化税收征管改革的过程中 ,新的税收征管模式已基本建立起来。它对于加强税收征管 ,促进依法治税起到了重要作用。在农村 ,税收征管改革迈出了由粗放型向集约型 ,由不规范管理向规范化管理的实质性的一步 ,对于加强税收源泉控管 ,防止税款流失 ,促进依法治税起到了? In recent years, in deepening the reform of tax collection and administration, the new tax collection and management model has basically been established. It plays an important role in strengthening tax collection and administration and in promoting tax administration according to law. In rural areas, the reform of tax collection and administration has taken a substantial step from extensive mode to intensive mode and from non-standard mode to standardized mode of management, and has played a significant role in strengthening the control of tax sources, preventing the loss of tax revenue and promoting tax administration according to law.