The Study Of Risk Control In It Outsourcing Of Local Tax Bureau

With the development of Information Technology (IT), and its great benefit for our work, in 2003 State Administration for Taxation advocates a new administration mode with 34 key words"To the basis of tax returns filing and Optimized service, to rely on computer network, to centralize Tax collection, to focus on Tax affairs examine, to strength Tax Management". Tax revenue collection information construction has made rapid progress every day, and the operation and maintenance of information system has become the main job of information department of Tax authorities. Because of the variety and the complexity of hardware and software, especially for the maintenance of database, and for the flexibility of account demand, the Tax software updates frequently. Along with the update demand, heavy workload, it's impossible for interior information department of Tax authorities to undertake all these work. Beside this, it's unrealistic for Tax authorities to keep such a troop with professional skills. The practice of domestic and foreign and other area has proved that IT outsourcing has become a trend in information construction to improve efficiency, to reduce costs.Through IT outsourcing, Tax authorities interior information troop are cooperating with the outsourcing contractor staff. Because of practice and its professional of outsourcing contractor staff, the cooperation help Tax authorities interior information troop to learn more latest technology, to get more professional training, and help Tax authorities to promote its information construction.However, along with the benefit of IT outsourcing, the risk comes. Therefore, how to control and manage the risk of IT outsourcing and how to expand the IT results so that IT helps Tax revenue collection better become an important thing for us.In china, tax authorities were divided into two parts, State Taxation Bureau, and Local Taxation Bureau since 1994. Because Local Taxation Bureau is managed by province government, Local Taxation business software in each province is different from the other's.Facing the risk of IT outsourcing these, because State Taxation Bureau in province is managed by State Administration for Taxation, their IT construction is planed and invested by State Administration for Taxation with less risk. But Local Taxation Bureau develops its IT construction by itself and its province government, facing more risk. To reduce the risk and to ensure the outsourcing benefit, Local Taxation Bureau must carefully demonstrate, design and manage during outsourcing its IT construction.This thesis devotes to discuss the risk of outsourcing of Local Taxation Bureau and how to control the risk of outsourcing to ensure the outsourcing benefit.First of all, it introduces the significance and the base of this theme.Secondly,the theme introduces the involution history, the present situation and the development trend of outsourcing, and its related theories, the purpose, the method to discuss in this thesis etc.Thirdly, it introduces and analyses the current situation of Tax Authorities, especially of Local Taxation bureau.Fourthly, it discusses the risk of outsourcing, the factor of outsourcing, and how to identify, analyze, and scale the risk. It emphasizes on the risk control of outsourcing information management system, copartner management, outsourcing personnel management and processing management. It points out how to establish and use the information management system. It should adopt the measure of complete competition, contract, technology and management output control, stimulation and stock controlling to control copartner risk. Training, assessing, stimulating, and responsibility system is the way to control the risk of outsourcing personnel. Mutual development on the basis of equality, and punishing system for speculation, and profit protection, culture conflict avoiding is to control the risk of outsourcing processing management.Finally, the thesis Aggregates the involution of Tax Authorities IT construction and outsourcing, analyzes the present situation of IT construction outsourcing, including good growth momentum and the disparity of competence with the foreign Tax Authorities IT Outsourcing, and according with the factors of restriction of development of Tax Authorities IT Outsourcing, brings up some formulate to help the development of it.