Study On The Development And Improvement Of The Golden Taxation Project In China

From 1994,China started to carry out great project of informationization,such as the Golden Taxation,etc.Based on the fundamental request of the administrant informationization.The promotion of the Golden Taxation is benefitial to reform of tax collection and regulation,to improving efficiency,to the control and regulation of Value Added Tax,to stopping the leakage of tax supervision,which will effectively crack down upon and prevent the crime of Value Added Tax invoice and promote a sound economic development.The paper is consisted of four sections,as following,while expounding theories, disclosing issuess,analyzing reasons and posing solutions.The first part is the preface.It clarifies the theoretical abd practical significance of the subject and explains the researching method and innvation of the paper.The second part illustrates the Golden Taxation project in detail,including the background,the framework and the historical process of its development and the main functions of the Golden Taxation project.The third part analyzes efficiency of the Golden Taxation project in operation.The author makes the analysis of the existing questions in the current operation in terms of technique,policy,responsibility and collection.The fourth part discusses the measure of improving the Golden Taxation project.The contents are as follows:define the task of the Golden Taxation project,promote its application,promote the centralization of data,enlarge the coverage of the Golden Taxation project.The innovations or characteristics of this paper are shown as follows:Firstly,it adopts a creative intention in research.At present,the Golden Taxation project in China is in the phase of gradual consummation.In my opinion,the academic circle shows great interest in the reform of Tax system.However,there are few study on pragrnatie questions like the Golden Taxation project.Secondly,it is of innovative purpose in terms of contents.Recently,there are lots of literature on the value and significance of the Golden Taxation project from the micro perspective.Therefore,it is the author's new thoughts to make a comparatively comprensive and systematic analysis and study on the development and improvement of the Golden Taxation project in China,to put forward key points,starting points and ending points of improving the Golden Taxation project.