Information Construction Of China's Tax Administration Research

In recent years, along with the advance of tax administration reform, information modernization on tax administration has become an important symbol of our tax. To check from practice, the ongoing information modernization on tax administration we currently using have many shortages, which have already affected the results of information modernization. Applying technological measures to enhance the efficiency and effectiveness of tax administration has not yet reached the goal. Therefore, this author start with the basic concepts of the management and tax science, tracking and benefit from the latest theoretical and practical results from the developed countries, analyzing the current problems of information modernization on tax administration, and exploring the countermeasure to further reform and improve our information modernization on tax administration. This article has four parts:Part I: the theory base of information modernization on tax administration. This part expatiates on the basic meaning of the tax administration and included content and analyses the need for management of the tax work. Upon this basis, combined with the international trend, this article presents the important function of information modernization to tax administration.Part II: The practices of our information modernization on tax administration. Firstly, this part makes "Golden Tax Project" as the clue to introduce our information modernization on tax administration process, furthermore to raise five main issues in the current construction of our information modernization on tax administration, such as development imbalance, the low use, the lack of standards, unfavorable cooperation and talent absence. On this basis, this part analyses the causes of the...