适应新的税收征管模式的需要,各地税务部门相继建立了计算机网络。这些网络投入运行后发挥了重要作用,但也暴露出一些问题。笔者就此问题谈点粗浅的认识。一、缺陷:①可扩充性差。随着征管改革的不断深入,机型更新步伐加快,但网络软件体系的论证、维护却未被重视,而且网络操作人员的培训 To adapt to the new tax collection and management needs, tax authorities around the world have established a computer network. These networks have played an important role when they are operational, but they also reveal some problems. I talk about this issue superficial understanding. First, the flaw: ① poor scalability. With the continuous deepening of tax collection and management reform, the pace of updating models has been accelerated. However, the argument and maintenance of network software systems have not been taken seriously. Moreover, the training of network operators