我国税务信息化当前基本上是以系统建设为导向而非以数据建设为导向,导致税务数据分散、信息缺乏、数据共享困难等一系列业务问题。本文从税务信息化的建设思路入手,分析了当前税务信息化中存在的问题,并提出税务数据资源整合的框架,即先元数据集成,再数据集成的整合思路。 At present, China’s taxation informationization is basically based on system construction rather than data construction, resulting in a series of business problems such as diversified tax data, lack of information and data sharing difficulties. This article starts with the construction of tax informatization and analyzes the problems in the current tax informatization. The paper puts forward the framework of the integration of tax data resources, that is, the integration of metadata integration and data integration.