随着经济全球化和社会主义市场经济的深入发展,我国税源状况发生深刻变化,主要体现为“两个增加”:一是跨区域经营大企业明显增加;二是高收入高净值纳税人明显增加。与税源状况的变化相比,现行税收征管方式存在针对性、有效性不强问题,需要以税收风险为导向,依托现代信息技术,转变税收征管方式,优化征管资源配置,加快税收征管的科学化、信息化、国际化进程,提 With the deepening development of economic globalization and the socialist market economy, profound changes have taken place in the status of China’s tax sources, which is mainly reflected in the “two increases”: first, the large enterprises operating in different regions have obviously increased; second, the high-income and high-net-worth taxpayers obviously increase. Compared with the change of tax source status, the current tax collection and management methods are targeted and ineffective, and need to be guided by tax risks. With the help of modern information technology, the tax collection and management should be changed to optimize the allocation of resources for tax collection and administration and speed up the scientification of tax collection and administration Information, Internationalization, mention