财税库银税收电子缴库横向联网(以下简称横向联网)是以人民银行总行国库信息处理系统(TIPS)为枢纽,依托人民银行与商业银行之间已有的网络平台和清算渠道,由财政部门、税务机关、人民银行国库、商业银行利用信息网络技术,通过电子网络系统,办理税收收入征缴、入库、退库、更正、对账等业务,实现税款直接缴入国库、税款征缴信息共享的缴库模式。横向联网的建设与推广,给财税库银以及纳税人各方带来巨大便利,但一些不容忽视的问题也在制约着横向联 Tax Tax Banks Electronic tax deposit horizontal network (hereinafter referred to as horizontal network) is based on the PBOC’s Treasury Information Processing System (TIPS) as a hub, relying on the existing platform between the PBC and commercial banks and clearing channels by the financial sector The tax authorities, the PBOC treasury and the commercial banks use information network technology to handle tax revenue collection, warehousing, refunding, correction and reconciliation through the electronic network system so as to realize direct payment of tax into the state treasury and tax collection Pay information sharing payment model. The construction and promotion of horizontal networking have brought tremendous convenience to the fiscal and taxpayers and taxpayers. However, some problems that can not be ignored also restrict the horizontal linkage