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新的税收征管改革模式要求“以纳税申报和优化服务为基础”，纳税申报是对纳税人而言，旨在增强纳税人依法纳税意识；优化服务则是要求税务部门必须完善职能，做好服务工作，因此征管改革不单单是税务部门的事情，同时需要企业及时转变观念，跟上税制及征管方式改革的步伐。目
The new tax collection and administration reform requires “applying tax returns and optimizing services.” Tax returns are intended for taxpayers to enhance taxpayers’ sense of tax payment according to law. To optimize services requires that tax authorities must improve their functions and provide good services Therefore, the reform of tax collection and administration is not just a matter for the tax department. It also requires enterprises to change their concepts in time to keep pace with the tax reform and the reform of collection and administration methods. Head