税收征模式是指税收征管活动中的方法、手段及其结合的表现形式,是纳税申报体系、纳税服务体系、管理体系和税务稽查体系的有机结合,是税收征管运行的集中体现。建立税收征管模式是一项庞大而复杂的系统工程,它涉及的方面很多,主要受国家政治体制、经济体制、生产力发展水平、法制建设水平、税务干部素质和公 Tax collection model refers to the tax collection and management activities of the methods, means and their combination of forms, the tax reporting system, tax service system, management system and tax inspection system of organic integration of tax collection and management is a concentrated expression. The establishment of a tax collection and management model is a large and complex system engineering. It involves many aspects, mainly due to the country’s political system, economic system, the level of development of productive forces, the level of legal system construction, tax cadre quality and public