知识经济时代的到来必将对传统的税收政策及管理方法产生极为重要的影响。一方面,税收对推动知识经济的发展起着不可替代的作用。如美国对建设信息高速公路采取的税收优惠,达到了总投资的10%。另一方面,知识经济时代的信息革命既给税收管理带来了高效与便利,也对税收管理提出了挑战。在知识经济时代,大量的经济活动是通过计算机网络进行的,这对税收管理的影响极大。纳税人可以通过网络上的交易极快地转移个人的收入,纳税人还可以根据税务机关透露的信息 The era of knowledge-based economy is bound to have a very important impact on the traditional tax policies and management methods. On the one hand, taxation plays an irreplaceable role in promoting the development of knowledge economy. For example, the U.S. tax concessions on the construction of the information expressway have reached 10% of the total investment. On the other hand, the information revolution in the era of knowledge-based economy brings both efficiency and convenience to tax administration and poses challenges to tax administration. In the era of knowledge economy, a large number of economic activities are carried out through the computer network, which has a great impact on tax administration. Taxpayers can quickly transfer personal income through online transactions, taxpayers can also be based on the information disclosed by the tax authorities