一、对现行税收征管模式的简要评述为了适应社会主义市场经济的发展和税制改革的需要所进行的税收征管改革 ,取消了原有的专管员制度 ,实行了“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”的税收征管新模式。几年来的实际证明 ,这一模式的实施取得 I. A Brief Review of the Existing Tax Collection and Administration Mode In order to meet the needs of the socialist market economy and tax reform, the tax collection and administration reform was abolished. The original system of specialists was abolished and a system of “tax declaration and service optimization Based on computer networks as the basis for centralized collection, key inspection ”of tax collection and management of new models. The past few years have proved that the implementation of this model has been achieved