Research On The Strategy Of Chinese Taxation Information Technology For The Information Age

This paper carries out a discussion about the strategy of Chinese Taxation Information Technology (TIT) in the macroscopic view.First, this paper gives a precise definition of TIT through information technology. TIT should include four aspects: information network, taxation administration information system, intelligence of human-beings and a series of criterions of information and security. Then it explores the general rules of TIT, which includes the economic principles of information technology, the stage model of TIT and the theory of business process reengineering (BPR) about TIT.The second part makes a review of some developed countries and developing countries' TIT, including United States, Italy, Spain, Argentina and Mexico. These countries provide us various reference and experience about the construction of TIT. Then the author makes a review of the course of Chinese TIT. According to the stage theory, Chinese TIT now still goes in the partly integration phase and has some shortcoming, such as lacking of uniformity, without powerful organization and long run planning, unsteadiness and lack of working team, making little use of tax-info etc. In the forth part, the author first gives the mission statement of Chinese TIT, then analyses the external forces and internal forces of Chinese TIT. Lastly, the author summarizes that the strategic objective of Chinese TIT is to achieve efficiently utilizing tax-info and notably enhancing the efficiency of tax government section under information technology environment. This strategic objective is briefly described as"one platform, two processes, three overlays and four systems". Concretely, it should achieve a series of detail objectives which include function and availability, efficiency and cost, supervision and control, levy service, sharing information, BPR, and operation in security etc. The last part gives suggestions about Chinese TIT strategy. The strategic principles include unifying criterion and plan, integrating and centralizing information resources, ensuring system function, optimizing levy service, basing upon nowadays application with reasonably foreseeing,making equal point of technology and management, keeping harmony with other section's information technology.The strategy is divided into three phases. The first step is to finish the integration of levy and management system. The second step is to finish the integration of information system in tax government section. Lastly, the step is to realize DSS and dynamic exchange between tax affairs information system and other section's information system.In the end of this part, the paper also suggests some strategic measures from various views, including environment, idea, organization, application, security and law.