What is the collection and management model?

The so-called tax collection and management mode refers to the tax collection and management mode of tax authorities. The tax collection and management modes are different in different periods. 1994 Before the tax reform, one-person tax collection and management mode was adopted, and taxpayers' management, taxation, inspection and liquidation were all completed by one person. There are many disadvantages in this model, such as excessive personal rights of taxpayers and lack of restraint mechanism. 1994, the tax collection and management mode is separated, and the tax is collected by the tax service hall, managed by the management department (canceling the special administrator) and audited by the auditing department; After 2000, especially after the promulgation and implementation of 200 1 new tax collection and management law, the tax collection and management mode of "based on tax declaration and optimized service, relying on computer network, centralized service and key inspection" was implemented.