所谓银税一体化,就是将税务部门的税款征收业务由银行与税务部门共同办理,税务部门通过银行提供的各类纳税信息,对纳税人的纳税行为实施监控和管理,最终使征纳双方共同履行各自的职责和义务。银税一体化,是市场经济发展的产物,是税收征管改革的需要,也是税务部门和金融部门工作 The so-called silver tax integration is to tax the tax collection business by the bank and the tax department jointly handled by the tax department through the bank to provide various types of tax information on the taxpayer’s tax behavior to implement monitoring and management, Jointly fulfill their respective duties and obligations. The integration of silver tax and tax credit is the product of the development of the market economy, the need for the reform of tax administration and the work of the tax authorities and the financial sector