税收征管资料是税收信息的基本来源，是依法行政的重要依据，是加强税收征管的基础工作，在税务管理中具有重要作用。随着征管体制改革的深入开展，传统的征管档案管理模式已越来越不能适应新形势的需要，在一定程度上阻碍了税务工作的发展，亟需一个规范和高效的税务档案管理 Tax collection and administration information is the basic source of tax information and an important basis for the administration according to law. It is the basic work of tax collection and management and plays an important role in tax administration. With the deepening of the reform of the collection and administration system, the traditional management pattern of collection and management of archives has become increasingly unable to meet the needs of the new situation. To a certain extent, this has hindered the development of taxation work and urgently requires a standardized and efficient tax file management