近年来,安徽省合肥市国税系统坚持构建现代化税收征管体系,立足实际,不断探索税收征管模式。从划分税源管理职责为事务性、监控性、查处性三大类别到建立纳税服务、日常管理、纳税评估、税务稽查、执法督察的“五位一体”税源管理新机制。合肥市国税局先后探索实施了分类管理、个性服务、集约稽查等举措,努力构建以明晰征纳双方权利和义务为前提、以风险管理为导向、以专业化管理为基 In recent years, Hefei, Anhui Province, the national tax system adhere to build a modern tax collection system, based on reality, continue to explore tax collection and management. From the division of tax revenue management responsibilities for the transaction, monitoring, investigation of the three categories to the establishment of tax services, day-to-day management, tax assessment, tax inspection, law enforcement inspector “five ” tax source management mechanism. Hefei IRS has successively explored and implemented such measures as classification management, personalized service and intensive inspection, and endeavored to build on the premise of clearly defining the rights and obligations of both parties, taking risk management as guidance and professional management as the basis