In recent years, with the wide application of computer and information technology, they are utilized in every field to improve work efficiently. Applied at first in the united states,taxation information technology construction have been made considerable achievements in many countries.but"technology is a double-edged sword", it provides lots of convenience to people technology ,at the same time , it has also brought new problems, for example"digital divide". This is an inescapable tension faced by all the countries in the world. The problem looms large in our country. It has been turned into urgent problem how to solve the"digital divide"Accelerate Informatization Construction.Through adopting system and a comparative research, the present thesis analyses the background of digital divide issue. Then this thesis introduces the representation on digital divide issue in the tax system, to Probe into the Causes of it. The taxation digital is the gap between every regions and communities. To study the representation and cause of the"digital divide"on taxation in our country, it needs to compare between and developed country, among every region in China on taxation Informatinized Development.In this paper, introducing that the primary background, it reviews the trend and current instance of"digital divide"and the 4 development stages of it. Secondly, the paper analyses the representation of the"digital divide", for example opportunity gap, using gap and accept ion gap. Subjectively and objectively, it makes the empirical analysis to the cause of taxation information"digital divide", including, management system, management structure, economic factor, culture factor and environment factor.The last section increased its fund input from the developed areas, owing to the construction of infrastructure facilities and improve the development goals, and the related area, industry and coordinated management and strengthen the tax laws and regulations guarantee, and standardize the procedures and tax information to strengthen the construction of talent information and tax information to the cultural four aspects and the digital divide issue of solutions. |