新税制施行后,我国确立了“以申报纳税和优化服务为基础,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。各地围绕这一模式,从自身税收征管实际出发,探索出了一些行之有效的征管办法。但在征管模式转换中,对税收管理的地位和作用无论是在认识上,还是在具体的征管实践中都出现了一些偏差。特别是推行纳税人 After the implementation of the new tax system, China has established a new mode of tax collection and administration based on the principle of “reporting and paying taxes and optimizing services, relying on computer networks, centralized collection and key inspections.” Around this model around the tax collection from their own reality, explored some effective collection and management methods. However, in the transformation of tax collection and management mode, some discrepancies have emerged in the status and role of tax administration in both cognition and specific tax collection and management practices. In particular, the implementation of taxpayers