依据国家税务总局提出实行以纳税申报和优化服务为基础，以计算机网络为依托，以集中征收重点稽查相结合的新型税收征管模式的目标要求及税务总局《税务稽查工作规程》《呼盟地方税务系统税收征管改革总体方案》，改革稽查方式，建立选案、稽查、审理、执行相互制约的稽查运行 According to the State Administration of Taxation put forward the implementation of tax declaration and optimization services as the basis, relying on computer networks to focus on the combination of key inspections of new tax collection and management of the target requirements and the Tax Administration “tax inspection procedures” System tax collection and reform of the overall program "to reform the audit methods, the establishment of the election, inspection, trial, the implementation of mutual restraint of the audit run