为建立适应社会主义市场体制要求、符合我国国情、科学严密的税收征管体系 ,确保税收各项职能作用的充分发挥。经国务院办公厅批准 ,从１９９６年征管改革试运行到１９９７年在全国范围内新的征管模式的全面铺开 ,全国税务系统已经建立起以申报纳税和优化服务为基础 ,以计算机 In order to establish a tax collection and management system that meets the requirements of the socialist market system and is in line with China’s national conditions and with scientific rigor, it is imperative to ensure the full play of the various functions of the taxation system. With the approval of the General Office of the State Council, from the 1996 reform and opening up of the reform of collection and administration to the comprehensive launch of a new collection and management model nationwide in 1997, the national taxation system has been established on the basis of declaring and paying taxes and optimizing services,