《深化国税、地税征管体制改革方案》描绘了构建科学严密税收征管体系的宏伟蓝图,为推进税收治理现代化指明了道路。以税收征管信息化平台为依托、以风险管理为导向、以分类分级管理为基础,推进征管资源合理有效配置,实现外部纳税遵从风险分级可控、内部主观努力程度量 “Deepening the National Tax and Local Tax Collection and Management System Reform Plan” described the grand blueprint for building a scientific and rigorous tax collection and management system, pointing out the road to promoting the modernization of tax administration. Relying on the information platform of tax collection and management, oriented by risk management and based on classification and grading management, the reasonable and effective allocation of collection and management resources is promoted, and the risk classification of external tax compliance is controllable. The level of internal subjective effort