税收征管资料是反映纳税产纳税情况和经济活动的历史档案，也是系统反映税务机关征收活动和管理工作的生动记录．一份好的征管资料，可以成为一面反映税收征管工作与纳税户经营活动的镜子。随着征营改革的不断深化，全面加强税收管理，提高征管质量，对用强税收征管资料建设提? Tax collection and management information is a historical archive reflecting tax payment and tax payment activities and economic activities. It is also a vivid record of systematically reflecting the collection and management of tax authorities. A good collection of information can be a mirror to reflect the work of tax collection and taxpayers business activities. With the continuous deepening of tax levy reform, tax administration should be strengthened in an all-round way to improve the quality of tax collection and management,