深圳特区现行的“以纳税申报和优化服务为基础，以计算机网络为依托，集中征收、空点稽查”的新型税收征管模式显不上简合国际上的先进征管思路。但在买际运行过程中还存在着一定的阐题。（一）计算机只在征收环节友挥效用，在税务检查环节的应用仍浪薄弱。自到的税务项变电脑 The current tax collection and management model of Shenzhen Special Economic Zone, which is based on tax returns and optimization services and is based on computer networks, focuses on collection and inspection of vacant spots, does not appear to be a simple way to conclude the international advanced tax collection and management approach. However, there are still some problems in the process of buying and selling. (1) The computer only plays a useful role in the collection of levies, and the application of tax inspection is still weak. Since the tax items change computer