The Research Of Tax Collection And Administration Under Accounting Informatization

With the arrival of information era and network economy, the popularizationofaccounting informatization in our country has been continuously developed. Thefact that accounting informatization will gradually replace traditional manualaccounting has already become an inevitable trend in this field. Through moderntechniques and methods, the centralization and automatization of keeping, calculatingand claiming accounts can be realized and also the partial informatization of analysis,forecast and decision-making will also come true by means of accounting information.By using accounting informatization in financial accounting and management, thespeed and accuracy of accounting information proceeding are highly improved. Thusthe users can be afforded more timely and exact accounting information.While havinggreatly affected the accounting field, accounting informatization will inevitably bringabout immediate impact on revenue work, the taxation basis of which is theaccounting process of enterprises. Due to its own characteristics, accountinginformatization information system has produced influences on the clues, contents,and technology of tax inspection and also on tax inspectors, which as a result hasbrought about unprecedented problems and challenges to tax authorities and taxcollection and administration work both theoretically and practically. Under such newcircumstances, it is inevitable that the following two problems—the impact on taxcollection and administration work brought by accounting informatization and thecountermeasures that tax authorities should adopt, become an important issue whichneeds to be studied.This thesis follows the principle of proposing a question and then solving thequestion. First it introduces the relevant knowledge of accounting informatization. Onsuch basis, it specifies all kinds of influences accounting informatization produces ontax collection and administration work in detail. And then, based on such influences,it reinstructs tax collection and administration work in the process of taxationinformatization building. Form institution construction to operation practice, itrespectively eliminates infavorable factors, clearly defines the working contents andprocess, builds information share platform, and finally sets up a new pattern of taxcollection and administration work in the new situation of accounting informatization.The whole thesis can be divided into five chapters: The first chapter is an introduction which introduces the background and significance of selecting this subject; Thesecond chapter is an introduction of relevant knowledge of accounting informatizationand taxation informatization. It also makes an analysis of the instructive significanceof accounting informatization to the construction direction of information system oftax collection and administration; In chapter three, the author analyzed the impact thataccounting informatization produces on tax collection and administration all sidedlyincluding the collection subject, object and methods; Chapter four, as the highlight ofthe whole thesis, has discussed the specific measures to pertinently strengthen taxcollection and administration under the situation of accounting informatization. Itclearly defined the methods and steps by which enterprises could promote taxinspection work in present circumstance and tried to propose the idea of parallelingtax collection and administration. Consequently, tax collection and administration canintervene in advance and also get involved in the whole course of accountinginformatization in enterprises; Chapter five is case study in which the authordemonstrated how to conduct tax inspection among companies which usecomputerized accounting.