随着信息技术的不断发展,许多企业尤其是大型企业集团已经建立了比较全面的信息化系统,如业务系统、核算系统、ERP系统等,开展了企业端税务管理信息化实践,其中包括建立事前、事中、事后的全方位税务管控体系,掌控本级及下级纳税状况、税务风险,规范发票开具、进项抵扣、税款计算、税金计提、纳税申报、报表报送等涉税基础工作。但在营改增转型落地过程中,企业面临价内税向价外税的切换、征管政策 With the continuous development of information technology, many enterprises, especially large enterprise groups, have set up relatively comprehensive information systems such as business systems, accounting systems and ERP systems. They have implemented enterprise-side tax management informatization practices, including the establishment of advance , Things, after the all-round tax control system, control of this level and subordinate tax status, tax risk, standard invoice issuance, input deductible, tax calculation, tax provisions, tax returns, reporting and other tax-based work . However, in the process of transformation and transformation of the camp, the enterprises are faced with the switchover of the internal tax to the foreign tax and the collection and management policy