Article 4 of the Opinions on Further Deepening the Reform of Tax Collection and Management accelerates the construction of smart tax. Make full use of modern information technologies such as big data, cloud computing, artificial intelligence and mobile Internet, strive to promote the convergence of internal and external tax-related data and the organic connection between online and offline, drive tax law enforcement, service, regulatory system innovation and business transformation, and further optimize the organizational system and resource allocation. In 2022, the intelligent collection of enterprise tax information and natural person tax information will be basically realized, and in 2023, the intelligent collection of tax authorities' information and tax personnel's information will be basically realized, and the automatic analysis and management of taxpayers' payment behavior, the self-control assessment of tax personnel's whole process of performing their duties, tax decision-making information and tasks will be further promoted. In 2025, tax law enforcement, services, supervision and big data intelligent applications will be deeply integrated, efficiently linked and comprehensively upgraded.