近年来,我国税收信息化建设取得了重大进展。在经济发达地区,信息化建设已基本覆盖了税收征收管理和行政管理的各个领域。税收信息化所带来的业务重组、机构重组、不同层级机构事权的调整及其职能实现方式的转变,有效促进了税收征管水平和行政管理效率的提高。税收信息化建设对 In recent years, significant progress has been made in China’s tax information construction. In economically developed areas, the construction of informatization has basically covered all areas of tax collection administration and administration. Business restructuring, restructuring of institutions, adjustment of the power of parties at different levels and the transformation of their functional realization brought about by taxation informatization have effectively promoted the improvement of tax collection and administration efficiency. Tax information construction right