随着计算机在税收征管中越来越广泛地应用，人们已普遍认识到税收征管电子化对提高征管的科技含量、提高工作效率的价值和意义，并逐渐加深了征管电子化在推进征管制度改革、规范管理行为和提高管理效益方面的认识。（－）税收征管电子化是提高征管能力的需要。税收制度的不断 With the computer being more and more widely used in tax collection and administration, people have generally recognized the value and significance of the electronic collection and management of tax collection and administration to improve the scientific and technological content of collection and management and improve work efficiency, and gradually deepened the reform of collection and administration system through the electronic collection and administration, Standardize management practices and improve management efficiency. (-) Tax collection and administration is the need to improve the capacity of collection and management. The tax system continues