改革开放以来,伴随我国经济的迅速发展,我国税制也与时俱进地不断完善,税收法律、政策在制定之时,符合当时的经济社会发展形势,具有一定的时代先进性,但它会随着时间的推移逐渐落后于形势,这时就有了重新制定或修订的要求,这是历史推进和演化的过程,客观上体现为税收政策变动较为频繁。目前,我国实行的是“利用信息化为依托,纳税申报为基础,纳税服务、重点稽查”的征管模式,是将纳税、申 Since the reform and opening up, with the rapid development of China’s economy, China’s tax system has also been constantly improved with the times. When the tax laws and policies are formulated, they are in line with the current situation of economic and social development and have a certain advanced nature of the times. However, As the passage of time gradually lags behind the situation, there is a need to re-enact or revise the history. This is a process of historical advance and evolution, which is objectively reflected in the frequent changes in tax policies. At present, our country implements the collection and management mode of “using informatization as the basis, tax declaration as the foundation, tax service and key inspection”