What is the meaning of levy management in city management

Before the tax reform in 1994, the model of levy and management was adopted by one person, the management of taxpayers, tax collection, inspection and liquidation were done by one person of the special administrator, and there were a lot of drawbacks in such a model, and the personal rights of the special administrator were too big and there was a lack of constraining mechanism.After 1994, the tax levy and management was implemented by the mode of separation of levy, management and inspection, and the tax service was provided by the taxpayers. After 1994, tax collection and management were separated into three modes: collection of taxes by the taxpayer service hall, management by the management section (eliminating the special supervisor), and inspection by the inspection section. After 2000, especially after the promulgation and implementation of the new tax collection and management law in 2001, the tax collection and management mode was implemented, which was "based on the tax declaration and optimization of service, relying on the computer network, and centralized service and key inspection".