面对新形势,税务部门积极打造“互联网+税务”的崭新征管服务模式,多地进行了实践,取得积极成效,但也存在实际难点。本文通过分析“互联网+税务”行动中的难点,提出了实现会计软件和税收征管的互通融合、完善系统业务流程以及转变税种管理方式等实现税收治理现代化的路径建议。 In the face of the new situation, the tax department actively created a brand new collection and management service mode of “Internet + Taxation”, carried out many practices and achieved positive results, but there were also practical difficulties. By analyzing the difficulties in the “Internet + taxation” operation, this paper puts forward some suggestions to realize the modernization of taxation administration, such as the interoperability of accounting software and tax collection and management, the improvement of system business process and the transformation of taxation management.