新世纪，随着经济信息化、经济全球化时代的到来，我国社会主义市场经济进入快速发展阶段。由于纳税人的增加，征管范围的扩大，经济管理方式的变化，会计核算的电子化，给税收征管工作提出了新的更加严峻的挑战。这种情况下，现有征管模式由于集征管查于一身的全职能基层征收 In the new century, with the arrival of economic informationization and economic globalization, the socialist market economy of our country has entered a stage of rapid development. Due to the increase of taxpayers, the expansion of the scope of collection and management, the change of economic management mode and the electronicization of accounting, new and severe challenges to tax collection and administration have been put forward. In this case, the existing tax collection model is levied at the full-function grass-roots level where the collection tax is collected