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美国是一个科技发达的国家，大部分产业和行政部门已实现了计算机化。美国税务系统也广泛应用计算机技术，使税收的征管科学而有效率。计算机在美国税务系统应用的现状目前，美国全国约有一亿多纳税义务人，其中90％是个人所得税的纳税义务人，10％是公司纳税义务人。国税局约
The United States is a country with developed science and technology and most industries and administrations have achieved computerization. The U.S. tax system also makes extensive use of computer technology to make tax collection and management more scientific and efficient. Present Situation of Computer Applications in U.S. Tax System At present, there are about 100 million taxpayers in the United States, 90% of whom are taxpayers of personal income tax and 10% of whom are taxpayers. Inland Revenue Department