税务管理信息一体化建设进程中的数字鸿沟是在特定历史条件下出现的一种税收管理现象。根据产生的不同原因,税务数字鸿沟可分为机会鸿沟、利用鸿沟和接受鸿沟三类。加大欠发达地区税务信息化软硬件建设投入力度、发挥税务管理信息化水平较高地区的先发优势、提高税务人员数据管税能力、培育税务信息文化,是我国跨越税务数字鸿沟的主要途径。 The digital divide in the process of integrated tax information management is a kind of tax management phenomenon that emerges under certain historical conditions. According to different reasons, the digital divide in taxation can be divided into three categories: the opportunity gap, the use of the gap and the acceptance of the gap. Increasing investment in hardware and software construction of tax information in underdeveloped areas, exerting the first mover advantage in areas with higher level of informatization of tax administration, raising the ability to manage tax data and cultivating tax information culture are the main ways for China to bridge the digital divide in taxation .