随着以增值税为主体税种的工商税制改革的不断深入，以计算机网络为依托的税收征管模式的全面推行以及“金税工程”的逐步实现，标志着我国税收工作已步入电子化时代。一方面，如何尽快提高为纳税人服务的水平，增强税收征管的及时性、有效性和安全性，成为各级税务机关迫... With the deepening reform of industrial and commercial taxation system with VAT as the main tax category, the full implementation of the tax collection and management system based on computer networks and the gradual realization of the “golden taxation project” indicate that taxation work in our country has entered an era of electronicization. On the one hand, as soon as possible to improve the level of service for taxpayers, tax collection and management to enhance the timeliness, effectiveness and safety, as the tax authorities at all levels forced ...