| Golden Taxation Project followed the reform of taxation system centered by value-added tax in 1994. For more than ten years, it has effectively attacked and controlled unlawful activities which take advantage of the special invoice of VAT, made rules for the enforcement of tax administration and promoted the tax revenue in a large scale. So it has already achieved great achievement. But, along with the economic and social development, the first and second phases of Golden Taxation Project haven't adapted to the idea of"service government"; Along with the improvement of science and technology, unlawful people start to"make money"through high-level technology about the invoice of VAT and"the clone invoice"appeared. More and more people issue ostensible invoices. Therefore how to improve and optimize ratepaying service and effectively attack and control unlawful activities is significant for the construction of the third phase of Golden Taxation Project.The beginning of the paper is the introduction which proposed the goal and the significance of the topic and explained the research methods and thoughts. The first part is the summary of Golden Taxation Project. The full title for the beginning period of Golden Taxation Project is the computer investigation and on-line system of the national special invoice of VAT. At present, the title for Golden Taxation Project is the general name for the tax revenue information management system project of state administration of taxation. The goal is to depend on the advanced on-line technology to realize the interconnection of the national tax authorities and the information sharing and to strengthen the comprehensive monitoring and management of every category and every aspect of tax revenue. Golden Taxation Project is characteristic of high technology, widespread coverage and the leaders'much recognition. At the end of March, 1994, the first phase of Golden Taxation Project chose 50 cities as the experiment sites and constructed forgery-proof anti-tax system and cash register of special invoice of VAT. In 1998, the second phase of Golden Taxation Project started to be constructed. It mainly included four applied systems: the forgery-proof value-added anti-tax issuing system, the forgery-proof anti-tax authentication system, computer overlapping investigation system of VAT and the aided invoice investigation system and so on; In July, 2001, the national VAT invoice monitoring network was completed after 7 years'effort; In January, 2003, the state administration of taxation improved forgery-proof anti-tax system and carried on the development of the second phase of Golden Taxation Project.; In 2005, the third phase of Golden Taxation Project proposed a general goal of"a platform, two levels of processing, three covers, four systems". The year 2009 is crucial for the third phase of Golden Taxation Project.The second part analyzed the problems in Golden Taxation Project construction. Golden Taxation Project is not carried on simply to improve the tax revenue process and realize the computerization, but the essence is the revolution of ways of administration and management, which definitely involves conflicts and problems on benefits and ideas and inevitably face the resistance from exterior and the interior. As a result, Golden Taxation Project construction has some problems: firstly, Golden Taxation Project construction and"service government"are not on speaking terms, which increases taxpayer's tax payment cost; secondly, CIO in Golden Taxation Project construction doesn't work in tax revenue and application of information technology and application system is in disorder; thirdly, the forgery-proof anti-tax system is still unable to deal with the problems of falsely issuing invoice and traditionally chronic disease is unable to be eradicated; fourthly, information of individual income can't be got fully, ways of individuals'money-making can't be controlled and individual income tax outflows; fifthly, the exterior information is not enough, which limits the ability of tax source monitoring of tax authorities and can't meet the demands of collection and management; sixthly, the development and maintenance of Golden Taxation Project construction takes the charge of the people outside of tax department. The core technologies are controlled by technical personnel of IT service providers. The ability of IT service providers'personnel are various and not fixed, which threatens Golden Taxation Project quality.The third part introduced the overseas electronic tax affairs practice and its enlightenment to Golden Taxation Project construction in our country. The overseas electronic tax affairs practice proposed that Australia, Spain, Ireland, Germany and Finland depended on digital signature technology to implement the electronic tax payment service, and has implemented online taxation payment; Canada established coordinated mechanism of chief information official in the true sense. CIO is responsible for electronic tax affairs construction and holding the extended meeting to solve many complex questions properly in the process of electronic tax affairs; Dutch and France have already used electronic version of VAT invoice completely. The above overseas electronic tax affairs practice enlightened construction of our country as following: firstly, Golden Taxation Project should put emphasis on on-line interaction of tax authorities and taxpayers through internet later on and provide individuated tax payment service; secondly, Golden Taxation Project should make use of digital signature technologies to realize the on-line VAT invoice system and abolish paper-made application forms; thirdly, learning from the successful experience of Canadian electron tax affairs, CIO coordinated mechanism should be established in the true sense in the Golden Taxation Project construction in our country.The fourth part proposed the strategies for Golden Taxation Project construction's improvement. Firstly, we must set up the idea of"service government"to realize on-line declaration, on-line taxation payment, on-line purchase and issuing of VAT invoice, on-line tax payment advisory service in the true sense through internet. On principle of"doing utmost for the taxpayers", high-level service should be provided through the third phase of Golden Taxation Project in the legal framework; secondly, we need to select the personnel who can fulfill the CIO responsibility truly to take on the high-level administration position and raise able CIO in the tax affairs system. At the same time, three supporting teams of procedure, service, safety should be established depending on CIO coordinated mechanism and conform and optimize application system of Golden Taxation Project; thirdly, revolution of invoice management system must be carried on to establish the on-line VAT invoice system. The paper analyzed the merits of the on-line VAT invoice system from five aspects, and thought carefully about the on-line VAT invoice from the whole view, which explained the premise of the implementation, the ways of status authentication, the purchase of invoice, the issuing of invoice, the printing of invoice, the processing of the paper invoice losing, the declaration information of tax payment and the invoice information checking. It moreover proved the feasibility of the on-line VAT invoice system from legal basis of the on-line VAT invoice and the technical support; furthermore, the individual income information acquisition must be strengthened and the normative and scientific source control should be established. It pointed out that the financial computerization software must be managed by the tax affairs department. All the units must carry on the new administration management of declaration; finally, we must depend on the society to expand the information channel and improve the monitoring ability of tax source; sixthly, we must expand the internal human capital investment. It proposed more internal training, the incentive mechanism and the employment mechanism. Man power is the most active and the decisive and the first essential factor in the information security management.The present paper analyzed the problems in Golden Taxation Project construction and proposed the corresponding countermeasures. According to the present situation of Golden Taxation Project construction and the practical work, it elaborated new thoughts and viewpoints, and especially proposed some audacious concepts that the on-line VAT invoice system should take place of the forgery-proof tax control system, CIO coordinated pattern and the individual income source control and so on, which is supposed to make contribution to Golden Taxation Project construction in our country.All in all, the paper is to be polished for the limited professional and low-level technical knowledge, as well as the poor theoretical and writing skills. |
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