21世纪是信息化高度发达的社会,传统的商业活动其经营体制也随之有了深化改革,电子商务或网络交易也日益频繁,传统的税收监管制度受到了很大的冲击,新的矛盾和新的问题必然要求税收监管制度要适应信息化时代的发展要求,怎样完善信息化时代的税收监管制度,是现代社会发展面临的可课题,另一方面经济体制的信息化建设也为税收监管注入了新的管理手段。 The 21st century is a highly developed information society. The traditional commercial activities have also deepened the reform of their management systems, and their electronic commerce or online transactions have become increasingly frequent. The traditional tax regulatory system has been greatly affected. New contradictions and The new question inevitably requires the tax regulatory system to meet the requirements of the development of the information age and how to improve the tax supervision system in the information age is a problem that modern society faces. On the other hand, the informationization of the economic system is also injected into tax regulation A new management tool.