以税务系统增值税管理为例,阐述了电子政务的关键在政务,信息技术只是手段。认为只靠单纯的技术手段很难把政府的事务处理好,必须伴随着政务改革或者是政治体制改革进行;反之,如果没有信息化支撑,政务改革也难以落到实处。对目前困扰我国政府部门的信息共享难题,认为需要在国家层面进行协调解决。 Taking tax system VAT management as an example, this paper elaborates on the key points of e-government in government and information technology. It is difficult to deal with the affairs of the government by simple technical means and must be accompanied by the reform of political affairs or the political system. On the contrary, if there is no information support, the reform of state affairs will be hard to come true. At present, it is necessary to solve the information sharing problems that plague the government departments of our country at the national level.