“金税工程”是增值税的生命线,其建设已成为全国税务系统的重要工作之一,并已取得了可喜的成效。但“金税工程”还处在发展阶段,在运行过程中已经出现了这样或那样的问题。本文从主系统和子系统两个层面分析了“金税工程”建设中需要解决的若干技术问题,根本目的在于修正不足,以利更好的发展。 “Golden Tax Project” is the lifeline of value-added tax and its construction has become one of the important tasks of the national tax system and has achieved gratifying results. However, “Golden Tax Project” is still in its development stage, and one or more problems have arisen in the course of operation. This article analyzes some technical problems to be solved in the construction of “Golden Tax Project” from two aspects of the main system and subsystem. The fundamental purpose is to correct the deficiencies in order to facilitate the better development.