The Research About Management Of Informationization Of Tax Resources Supervision In China

The tax collection and administration becomes more complicated with the fast development of market economy in China. The construction of informationization of tax resources supervision (ITRS) is an important part of the tax collection and administration; it is also the trend of perfecting tax system and improving efficiency of tax collection and administration. In recent years, domestic and international scholars and practitioners have done much thorough and painstaking research on ITRS, especially the construction of tax information system, and have made many achievements. This thesis, on the basic of analyzing, using the existing research results for reference, mainly discuss how to use information technology in the tax resources supervision and system structure of ITRS based on the present status of Chinese tax administration and finally provides some concrete measures for improvement by analyzing the existing problems of ITRS in China.The paper expatiates on the definitions of tax resources supervision, informationization, tax affairs informationization and ITRS. The contents of ITRS include four aspects: the construction of infrastructure, research and development of special technology, software development and tax staff's development. Then this paper talks about the relationship of revenue and ITRS and the trend of ITRS.The author makes a view of management systems of ITRS in western developed countries such as United States, France, Germany and Australia and compares with the ITRS status of China and points out the gaps. Four revelations are made by the contrast, namely strengthening the application of information technology and network technology in ITRS, improving the quality and authenticity of data collection, establishing the uniform standard of tax resources supervision, developing the abilities of tax staff. After the analysis of the differences of ITRS among China and western developed countries, the author thinks the reasons that make our ITRS lag are: informationization lacks of program, laws not perfect, deficiency of application in tax assessment, quality of tax staff not good enough.