随着以办公自动化、税收信息化为核心的新的征管模式的深入发展，税收档案在整顿和规范税收秩序、组织税收收入、实施税源监督等方面，起着越来越重要的作用。但是基层税收档案在标准化、规范化、科学化的综合建档过程中和档案管理由单纯的存放走向应用、分析等增值服务，还有 With the deepening development of new collection and management modes centered on office automation and taxation information, tax files play more and more important roles in rectifying and standardizing tax order, organizing tax revenue and supervising tax sources. However, at the grass-roots tax archives in the process of standardization, standardization and scientifically integrated archiving and file management from simple storage to application, analysis and other value-added services, as well as