Through the continuous practice and exploration of tax authorities at all levels, China has gradually formed a tax collection and management system based on tax declaration and service optimization, relying on computer networks, centralized collection, key inspection and strengthened management.

"Based on tax declaration and service optimization" embodies the basic position of tax declaration and service optimization in tax collection and management. It is the legal obligation of taxpayers to declare and pay taxes according to law, and it is an integral part of administrative law enforcement for tax authorities to provide taxpayers with quality services according to law, which is reflected in all aspects of tax management.

"Relying on computer network" means making full use of modern information technology, vigorously promoting the informatization construction of tax administration and constantly strengthening management means.

"Centralized collection" refers to the concentration of tax collection and management information and the relative concentration of tax areas under the premise of convenience for taxpayers.

The "key inspection" emphasizes the need to give full play to the cracking role of tax inspection and severely investigate and deal with all kinds of tax-related illegal cases.

"Strengthening management" is not only the general requirement of tax collection and management, but also the requirement of strengthening management in all aspects of tax collection and management. At the same time, it also corresponds to the collection and investigation, emphasizing the need to strengthen the management of tax sources.