税收征管新模式的建立,是在社会主义市场经济条件下保证国家税收及时足额到位,税款均衡入库的必备条件和税务机关履行税法赋予的职能,实现税收征管科学化管理的重要手段。税制改革后,随着社会主义市场经济体制的不断发育完善和新税制的实施,建立与之相适应的税收征管新模式更为迫切。按照1997年初国务院批转国家税务总局的《深化税收征管改革方案》,新的税收征管模式正式确立为:“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”。新模式体现了变专管员由管户为管事,按照界定的职责权限行使职能的特点,规范了税务机关及税务人员的工作程序,明确了纳税人的权利和义务。较之旧模式,税收征管新模式有如下特点: The establishment of a new mode of tax collection and administration is an essential prerequisite for guaranteeing that tax revenue is promptly and fully paid in a timely manner under the socialist market economy and that the tax authorities fulfill the functions entrusted by the tax law so as to realize the scientific management of tax collection and administration . With the continuous reform and development of the socialist market economic system and the implementation of the new tax system, it is even more urgent to establish a new tax collection and management system that adapts to it after the reform of the tax system. In accordance with the “Deepening Tax Collection and Management Reform Proposal” approved by the State Council in early 1997, the new tax collection and administration model was formally established as follows: “Based on the declaration and payment of tax and optimized services, and based on the computer network, ”. The new model reflects the change of the Commissioner by the custody of the manager, in accordance with the definition of duties and powers to exercise the functions of the characteristics of the tax authorities and tax officials standardized procedures and clear the taxpayers rights and obligations. Compared with the old model, the new model of tax collection has the following characteristics: