随着微型电脑及通讯网络技术的普遍运用,世界各国的税收征管也正在发生根本性变化。各种税源信息、纳税申报表的归档、分类、读取和处理电算化,纳税人的交税由电脑通知,税款的退还也自动转入纳税者的银行帐户,并通过巨大的通讯网络为公民提供各种纳税服务等,大大降低了税收征管成本。并且现代信息技术可以扩大应用于各个主要税种的征收管理。税收征管的电脑化现 With the widespread use of microcomputers and communication network technologies, the tax collection and administration in various countries in the world is undergoing fundamental changes. Various sources of tax information, tax returns filed filing, classification, reading and processing of computerized taxpayers tax notice by the computer, the tax refund is automatically transferred to the taxpayer’s bank account, and through a huge communication network To provide citizens with a variety of tax services, greatly reducing the cost of tax collection. And modern information technology can be expanded for the collection and management of all major taxes. Computerized tax collection is now