改革开放二十多年来,我国税收也历经了多次的改革和完善,从税收体制到征管模式,从税收理论到税收实践,经过一系列的探索和改进.历程虽长.效果却明显。就税收征管而言,当前所提出的科技加管理的思路,应该说是税收征管改革的必由之路,国税如是,地税尤如是。但要实现科技加管理的目标,还需要不断的探索、实践和总结,还有许多问题亟待发现和解决。 In the two decades since the reform and opening up, China’s tax revenue has undergone many reforms and improvements, ranging from taxation system to collection and management mode, from taxation theory to taxation practice, through a series of exploration and improvement. As far as tax collection and administration is concerned, the current idea of ​​science and technology plus management should be said to be the only way to reform the tax collection and management system. However, in order to achieve the goal of science and technology plus management, we must constantly explore, practice and summarize, and many problems need to be solved urgently.