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国家税务总局提出的“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”新征管模式，构建了我国跨世纪征管模式的蓝图，具有前瞻性。经过这几年来的运行，其作用和效果已在实践中初步显观和发挥。一是自行申报、集中征收的现代征管格局已经形成；二是实
The new tax collection and management model based on tax returns and optimized services, relying on computer networks, centralized inspection and key inspection put forward by the State Administration of Taxation has set a blueprint for cross-century collection and management in our country and is forward-looking. After these years of operation, its role and effectiveness have been initially apparent in practice and play. First, self-reporting, centralized collection of the modern collection and management pattern has been formed; the second is real