英国税务及海关总署(HMRC)、澳大利亚税务局(ATO)根据各自国家的经济及各类企业的变化情况,在不断的调整税收征管改革的方向。纵观两国的改革脉络和发展方向,能明显看出他们在信息技术系统、大数据管理和合规风险管理方面的变革是趋同的,这也和我国的税收征管改革是相契合的。本文通过对两国的税务管理体系介绍(侧重大企业管理方面), The UK’s Department of Revenue and Customs (HMRC) and the Australian Taxation Office (ATO) are constantly adjusting their tax collection and administration reforms in line with the changes in their respective economies and enterprises. Looking at the reform context and development direction of the two countries, we can clearly see that their changes in information technology systems, big data management and compliance risk management converge. This is also in line with China’s tax collection reform. This article through the two countries tax management system introduction (focusing on the management of large enterprises)