新修改的《中华人民共和国税收征收管理法》第六条规定“国家有计划地用现代信息技术装备各级税务机关，加强税收征管信息系统的现代化建设，建立、健全税务机关与政府其它管理机关的信息共享制度。” 目前，全国税务系统都在建立“以纳税申报和优化服务为基础，以计算机网络为 The newly revised “People’s Republic of China Tax Collection and Management Law,” Article VI provides that “the state has planned the use of modern information technology and equipment at all levels of the tax authorities to strengthen the modernization of tax collection and management information system, establish and improve the tax authorities and other government agencies Information sharing system. ”At present, the national tax system are established" to tax returns and optimization services as the basis, the computer network to