加强信息管税推进“两个减负”探索与实践.docVIP

加强信息管税推进“两个减负”探索与实践 　　 关键词加强信息 减负 　　内容摘要：信息化是当今社会发展的显著特征，信息已成为贯穿税收征管领域的关键因素。信息管税是以现代信息为依托，以涉税信息的采集、分析、应用为主线，优化资源配置，完善税源管理体系，加强业务与技术融合，着力解决征纳双方信息不对称问题，不断提高税法遵从度和税收征收率的税收管理方法。信息管税是全面提高税收征管水平的必由之路，目前的社会是信息社会，信息管税对于税务部门强化税源管理、防范税收风险、提高税法遵从度具有十分重要的作用。而通过加强信息管税可以减轻基层税务机关和税务人员负担，另一方面可以减轻纳税人负担。下面就税收信息化的发展、“信息管税”的切入点、做好信息管税工作的思路、以及一些具体做法进行探索。 　　Keywords: strengthened, reducing the burdenAbstract: Information is a significant feature of todays social development, information has become a key factor throughout the field of tax collection. Information management tax is based on modern information as the basis to the tax-related information collection, analysis, application of the main line, optimizing resource allocation, improve the sources of revenue management system, strengthen the business and technology integration, and efforts to solve the problem of information asymmetry levied for both sides, and continuously improve compliance with tax law degree and tax collection rate of tax administration. Information management tax is the only way to comprehensively improve the level of tax collection, the current society is the information society, information management to strengthen tax management tax for the tax department to guard against tax risk, improve compliance with tax law has an important role. Through the strengthening of information management tax can reduce grass-roots tax authorities and tax officials the burden on the other hand, can reduce the burden on taxpayers. The following tax information technology development, information management tax entry point, good information management tax ideas, as well as some specific practices to be explored. 　　中图分类号：D922文献标识码： A 文章编号： 　　一、税收信息化建设的发展。 　　1.税收信息化建设发展的总体态势缓慢。经过十几年的实践???税收信息化基础设施建设虽已具备一定规模，但距离税收业务高度信息化处理的最终目标还相距甚远，税务机关内部还不能有效地利用现代信息技术，建立税源信息库，以加强税源监控；外部还不能与工商、银行、质监、审计、国税等部门联网实现信息共享，形成社会性的全方位、高效率的税源监控网络。 　　2.税收信息化建设发展不平衡。（1）就目前全国税收信息化建设的情况看，国税系统快于地税系统。全国国税系统计算机四级网络已基本建成，地税系统计算机二级网络建设仅初具规模。（2）发达地区快于欠发达地区。如全国