本文应用A-S模型和C-D函数,研究通过税收数据整合与应用,以低成本—高效益方式加强税收征管、促进税收收入科学增长的作用机理,并经实例检验,提出税收信息化建设的科学发展路径。 This paper applies AS model and CD function to study the mechanism of tax collection and application in low cost and high efficiency to enhance the tax collection and management and promote the scientific growth of tax revenue. Based on an empirical study, this paper proposes a scientific development path of tax information construction .