我国税收信息化发展研究综述..docVIP

我国税收信息化发展研究综述 摘要：税收信息化是国民经济信息化的一个重要组成部分，如何适应以数字化、网络化与信息化为特征的经济发展，建设以信息化为核心的税收征管体系，是各国税务部门都面临的重要课题。在全球信息化的时代，各行各业的发展都离不开信息技术的背景。税务部门作为一个掌管着国家经济命脉的重要职能部门，所有的业务流程及事物管理也离不开信息技术的支持。如今，税务部门的所有工作环节包括信息公布、税务登记、纳税申报、发票的购买使用、税务稽查、文书流转、人事工资管理、固定资产管理等都是通计算机及网络实现的。关于我国当前税收信息化建设的争论就一直没有停止。对于税收信息化建设以及如何设计税制的研究，一直是理论界关注的焦点。税收信息化建设已经是刻不容缓的事，但是应该如何设计税制，如何实施等问题目前还不明确，所以需要进行相关的研究。本文通过综述各家观点，分析我国税收信息化和征管方面存在缺陷的原因。在此基础上，提出完善我国税收信息化与信息化管理的方案建议，并对我国税收信息化与信息管理进行展望。 关键词：税收信息化；税收征管模式；全球信息化；信息管理 Summary of Tax Information Development Research LV Ruihui Abstract:Tax information is an important part of the information of national economy. How to adapt to the economic development which characterized by digital, networking and information and build up Tax collection and management system which consider information as a core are important issues to national tax department.In the global information era, the developments of all works are inseparable from the IT background. As an in charge of the countrys major departments, the tax department’s business processes and things can not do without IT support. Today, all aspects of the work of the tax department, including of information disclosure, tax registration, tax returns, invoice the purchase to use, clerical, personnel and payroll management, circulation tax inspectors and fixed asset management, are working through computers and networks. The debate about Chinas current tax information construction has not stopped. For the question of tax information technology construction and how to design the tax system are deemed the focus of theoretical circles. The tax information construction is an urgent need, but how to design a tax system, how to play a system are not yet clear, so it is necessary to carry out related researches. By reviewing each point of views, we can analyze defects of tax information and collection management. On this basis, we can give recommendations to make our country’s tax information management perfect, and have an outlo