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The Problems And Solutions In The Current Tax Information Drive

Posted on:2008-02-03Degree:MasterType:Thesis
Country:ChinaCandidate:Q WangFull Text:PDF
GTID:2189360215455893Subject:Tax administration
Abstract/Summary:PDF Full Text Request
The thesis is aimed at advancing the quality and efficiency of tax collection and management, improving the tax collection service and finding the way to satisfy the taxpayers more. Based on the new tax collection and management mode proposed by the State Administration of Taxation, which means the centralized collection and focused inspection based on the declaration of the establishment of a tax and optimization services and relying on the computer network, the thesis studies the problems related to the construction of taxation infomationization in depth.The discussion is also integrated with the characteristics of the taxation infomationization. Major problems in the construction of taxation infomationization include: lack of the relevant knowledge, sound leadership structure and specialized workers; shortage of funds for the drive; superfluous systems; low utilization rate, too much attention on the management but little on the service; low safety, and so on. These issues seriously restrict China's current taxation infomationization.To address the above problems, this thesis proposes a new thought in taxation infomationization. For present condition, we should formulate unified goals and principles, establish an effective mechanism for the organization, implant the concept of the scientific service, and create a favorable environment for the infomationization. The main force should be put on the application link, a high degree of attention should be attacked to security issues, thereby building tax information letter.The thesis falls into five parts:Introduction of the paper briefly describes the background, the purpose and the significance of the study, introducing and discussing the domestic and international research in this subject. It shows that the taxation infomationization should match with the level of the national infomationization of respective countries and other's method should not be borrowed blindly. This chapter also introduces the researching method, thought and content.The first part introduces the content, goals and principles in taxation infomationization, namely, "one platform, two levels for solution, three covers, four systems", in the principles of maintaining overall planning and unified standards, focused, step-by-step implementation, integration of resources, stressing practical results and strengthening management, guaranteeing the safety. It also analyzes the characteristics of taxation infomationization and the necessity of its construction. It points out that our taxation infomationization is in a phase of integration, which is the key point of collection management, supervision and control. Improving taxation infomationization is determined by the international and domestic situation, the inherent requirements of the development of the tax collection management, and also the duty carried by the tax section.The second part analyzes the course of taxation infomationization, and the existing problems in current taxation infomationization. The major problems include: lack of the relevant knowledge, sound leadership structure and specialized workers; shortage of funds for the drive; superfluous systems; low utilization rate, too much attention on the management but little on the service; low safety, and so on.The third part proposes of the solutions of the problems in the taxation infomationization. Countermeasures include the development of unified goals and principles, the establishment of an effective mechanism for the organization, establishment of the concept of combining science and technology and service, creation of a favorable environment for the drive, putting the main force on the application link, and attaching great importance to security issues.The last part is the conclusion.The study has the following aspects of innovation. First is the content. Through analyzing the problem, the thesis points out the overall solution from the principle of taxation infomationization, the organization of its construction, and the practical application, which plays an instructive role in the practice of the drive. Second, the analytical framework is also innovative. This paper used the "principle-issues -measures" in the framework of analysis, which is a breakthrough on the limitations of simply answering the proposed question. The third innovative aspect is about the methods of analysis. It mainly adopts the systematic analysis way. Besides, it integrates the qualitative analysis, comparative analysis, and conductive analysis to study the current taxation infomationization construction problems and their Countermeasures.
Keywords/Search Tags:Tax Collection and Management, Tax Collection and Management Efficiency, Tax Collection and Management Quality, Taxation Infomationization
PDF Full Text Request
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