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西方国家税收电子化成本低、效益高，我国税收电子化应用软件在如下方面有待改进：会、统、票系统，征管系统，法规数据库，专用发票的防伪、认证、稽核、报警系统，税控收款机，个人所得税，收款机和办公自动系统。我国税收电子代的突出矛盾问题：信息系统的整体性、规范性差，拖入极不平衡，重硬轻软、技术人员不足，配套制度改革滞后。因此应由总局牵头开发税收应用软件，消除“重硬轻软”，实行税收收支分开，以加强个人所得税征管，加强税收法制法规建设。
Western countries, low-cost electronic tax, high efficiency, China’s tax electronic application software in the following areas need to be improved: the system, the vote system, collection system, regulatory databases, special invoices for the security, certification, audit, alarm system, tax control Cash registers, personal income tax, cash registers, and office automation systems. Outstanding Contradictions in China’s Tax E-Generation: The integrity and standardization of information systems are extremely imbalanced, with a great deal of hard and light softness, inadequate technical personnel, and lagging behind in the reform of ancillary systems. Therefore, the Administration should take the lead in the development of tax application software, eliminating “hard, soft and light” and implementing tax revenues and expenditures separately so as to strengthen the collection and administration of personal income tax and strengthen the construction of tax laws and regulations.