Legal basis: The Opinions on Further Deepening the Reform of Tax Collection and Management has made comprehensive arrangements for deepening the reform of tax collection and management and further promoting precise law enforcement, fine service, precise supervision and honest tax administration. 3) Main objective: By 2022, significant progress will be made in the standardization of tax law enforcement, the convenience of tax payment services and the accuracy of tax supervision. By 2023, a new tax law enforcement system of "no risk, no interference, illegal investigation and strong intelligent control" will be basically established to realize the transformation from empirical law enforcement to scientific and precise law enforcement; Basically build a new tax and fee service system with "no dead ends for offline services, no fights for online services and wide coverage for customized services", and realize the transformation from undifferentiated services to refined, intelligent and personalized services; Basically establish a new tax supervision system based on "double random and open" supervision and "Internet plus supervision", supplemented by key supervision and based on "credit+risk" supervision, and realize the transformation from "controlling tax by ticket" to "controlling tax by number". By 2025, we will achieve remarkable results in deepening the reform of the tax collection and management system, basically build a powerful smart tax, form a domestic first-class intelligent administrative application system, and comprehensively improve the tax law enforcement, service and supervision capabilities.