为了切实堵塞征管漏洞，提高依法治税水平，山西省太原市晋源区国家税务局在全局范围内全面推行应用了自主开发的电子档案管理系统。一年来的运行实践充分表明：实施税收征管档案资料电子化管理，实现了对税收执法权的全程监控和有效监督，较好地解决了过去征管工作中存在的“? In order to effectively plug the loopholes in collection and management and raise the level of tax administration according to law, the State Administration of Taxation of Jinyuan District, Taiyuan City, Shanxi Province, has fully implemented and applied the self-developed electronic archives management system throughout the entire territory. The practice of the past year has fully demonstrated that implementing the electronic management of archives of tax collection and administration realized the full supervision and effective supervision over the tax enforcement power and better solved the problems existing in the collection and administration of tax in the past.