1. The integration of collection, management and inspection means that the tax authorities realize the integration and data sharing of taxpayer's declaration, tax payment, invoice management, risk assessment and other functions by establishing an information system, thus improving the efficiency and management level of tax payment services.

2. Self-declaration means that taxpayers declare their own taxes according to law, and the tax authorities examine and approve the taxes they declare. In contrast, the integration of tax collection and inspection emphasizes the information exchange and data sharing between tax authorities and taxpayers, which makes it easier for taxpayers to complete declaration and tax payment.