Research On Development Strategy Of China's Tax Information

This paper is mainly concerned about tax affairs informationization(TAI) strategy. It can be devided into five parts: the connotation of TAI; several rationales of TAI; the TAI situation of China; reviewing of other countries' TAI; Chinese TAI strategy.In the first part, this paper clearfies the connotation of information and informationization, and then suggests the connotation of TAI should be, a part of country's informationization, the utilization of computer technology > communication technology and management technology in tax affires which supported by a team of TAI specialist. It aims at making efficient and most use of tax information to notably enhance tax government section's efficiency and consists of four aspects: infrastructure ^ R<5^X utilization and intelligence supporting.The second part discusses several rationales of informationization and TAI, including the economic meaning of informationization ^ public organization's change under inormationization's influence > step theory on TAK technologic characters of TAI.The third part makes a review of the course of Chinese TAI and divides it into three periods. According to the step theory, Chinese TAI 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 lackage of working team, making little use of tax-info, and so on.The fourth part makes a review of seven other countries' TAI, including United States, Australia, Italy, Spain, Japan, New Zealand, Argentina. These countries provide us various experience.The last part gives suggestions about Chinese TAI strategy. The strategic target is to achieve efficient utility of tax-info and notably enhancing the efficiency of tax government section. The strategic principle includes uniforming criterion and plan, basing upon nowadays application with reasonably foreseeing, making equal point of technology and management, keeping harmony with other section's informationization. The strategy is divided into three phases: up to 2005, finish the integration of levy and management system; up to 2010,finish the integration of information system in tax government section; up to 2015,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, such as establishing a leading center to organi/e and plan the whole TAI work,reforming the tax levy and management mode,training a competent working team,constructing a broad network and several data centers.