当前税务部门的信息化建设发展很快,“金税工程”的建设、“CTAIS”的运用,大大增强了税收的监控能力,对预防纳税人偷税漏税起到了重要作用。但随着我国企业改革的不断深入,增值税商品流通企业已成为我国经济发展的一支有生力量,做好商品流通企业的税收征收管理已成为大势所趋 At present, the informatization construction of the tax department has developed rapidly. The construction of the “golden taxation project” and the application of “CTAIS” have greatly enhanced the tax monitoring capability and played an important role in tax evasion and tax evasion. However, with the continuous deepening of the reform of our country’s enterprises, the VAT circulation enterprises have become a viable force in the economic development of our country and the tax collection and management of commodity circulation enterprises has become the dominant trend