随着国民经济的调整发展和财税体制改革的不断深入,税务部门组织收入和调控经济的任务日益繁重,依靠科学的管理理论、管理方法和电子计算机、通信网络等现代化技术手段进行税务管理,提高征收管理的质量和效率,强化税收的聚财和调控功能,是税收发展的必然选择。 近年来,经过从中央到地方各级税务部门的积极探索和不懈努力,逐步勾划出了深化税收征管改革的任务:即建立以申报纳税和优化服务为基础,以计算机网络为依托,集中征收、重点稽查的新的征管模式。这一任务的提出,为税收电子化和税收征收管理之间有机的、系统的建设找到了最好的结合部,因此,研究分析两者之间的系统观,具有理论上的重要性和实际工 With the readjustment and development of the national economy and the continuous deepening of the reform of the fiscal and taxation system, the tasks of the tax department in organizing revenue and controlling the economy are becoming more and more arduous. Relying on scientific management theory, management methods and modern technical means such as electronic computers and communication networks, tax administration is improved The quality and efficiency of the collection and management of tax collection and strengthen the tax collection and control functions, is the inevitable choice for tax development. In recent years, with the active exploration and unremitting efforts of the tax authorities at all levels from the central authorities to local governments, the task of deepening the reform of tax collection and management has been gradually outlined. That is, based on the application of tax returns and service optimization, and based on computer networks, , Focus on the new tax collection inspection mode. This task was proposed to find the best combination for the organic and systematic construction of tax electronization and tax collection and management. Therefore, it is of theoretical importance and practical to study and analyze the systematic conception of the two systems work