Abstract: In order to intensify tax collection and management on house property tax and land use tax of cities and towns, and to improve the level of tax source management by using information method, this paper introduces how to build the tax collection and management system for house property tax and land use tax based on ASP.NET technology. Based on practice, this paper sets out the necessity and the total way of the build of collection and management system from technique and function. It also emphasizes the requirement analysis and system design. The collection and management system is helpful to upgrade the management levels of local tax department.

Key words: ASP.NET technology, house property tax and land use tax, collection and management system