税务信息化是一个持续不断的、跨部门的、跨届的项目,牵扯到多个政府部门方方面面的工作。要把税务信息化这一工作做好不是一件容易的事情,即使如美国这样的发达国家,在税务信息化上也遭受过不小的挫折。但是,美国通过总结经验、细化项目、监管流程,更科学地推行了第三期税务信息化建设。他们的方式、方法对我国的税务转型工作或许有一点借鉴意义。 Tax informatization is an ongoing, cross-sectoral and cross-cutting project that involves all aspects of government work. To do a good job in tax informatization is not an easy task. Even developed countries such as the United States have suffered no small setbacks in tax informationization. However, the United States promoted the third phase of taxation information construction more scientifically by summing up experience, refining projects and supervising the process. Their methods and methods may be of some reference to China’s tax reform.