社会主义市场经济体系的建立，新税制的实施给税收的征收管理提出了新的要求。这种要求首先反映在税收征管模式的改革上，我们认为，建立以稽查为主体的专业化征管模式为宜：一、建立以稽查为主体的专业化征管模式的必要性征管查分离的征管模式，对于有效地对外控制偷漏税，对 The establishment of the socialist market economic system, the implementation of the new tax system for tax collection and management put forward new requirements. This requirement is first reflected in the reform of the tax collection and management system. In our opinion, it is appropriate to establish a specialized collection and management model that takes the audit as the main part. First, it is necessary to establish a collection and management system , For effective control of foreign tax evasion, right