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计算机技术在税收管理工作中的应用日益广泛，在实践中也取得了很大的成效。但不容忽视的是，同时也还存在不少问题，比如计算机技术在税收管理中的定位不够准确，在具体应用项目中对哪些方面可以使用计算机管理，哪些功能用计算机管理无法取得实效，哪些功能处于系统的基础地位，各功能能够有效实现的条件是什么等等，也都缺乏明确的行事原则。本文通过对税收管理目标、计算机技术在税收管理中的应用原则、税收管理信息系统的定位的分析，对计算机在税收管理中的具体应用进行了探讨。
The application of computer technology in tax administration is more and more extensive, and great achievements have been made in practice. But it can not be ignored that there are still many problems at the same time. For example, computer technology is not accurate enough in the tax administration, which aspects of computer management can be used in a specific application project, what functions can not be achieved by computer management and which functions In the basic position of the system, the conditions for the realization of each function is what, and so on, but also the lack of a clear principle of action. This article discusses the specific application of computer in tax management through the analysis of the tax management objectives, the application principle of computer technology in tax administration and the positioning of tax administration information system.