Study On The Implementation Of Tax Administration With Information

With the development of information technology and the advent of the Internet era,there has been a great change in the mode of operation and organization of the taxpayer.The tax collection and administration is faced with asymmetric information,sharp increase in business volume,increased difficulty in tax source monitoring,reduction of management efficiency and so on.Tax authorities shoulder the important mission of safeguarding the national revenue and regulating the market economy.Therefore,there is no delay in the reform and innovation of traditional tax collection and administration mode with the aid of information technology.This paper takes tax administration with information,process reengineering and Administration of Tax Risk as the basis for theoretical research,and uses Tianjin Binhai High-tech District as an example to understand the relevant work carried out by grass-roots local taxation bureaus in the implementation of tax administration with information through practical investigation and questionnaires,then master real and specific tax collection data and summarize the current situation of grass-roots local taxation bureaus implementing tax administration with information.While affirming the results achieved by the Local Taxation Bureau of the Tianjin Binhai High-tech District in implementing the tax administration with information,it also pointed out that the distribution of human resources is lack of rationality,the design of the system function is not reasonable,the means for obtaining tax-related information is simple,the overall quality of the information data is low,and the process of tax risk administration is incomplete during the practice.Finally,based on the research and reference of advanced experience in tax administration with information in the United States,Australia,Germany,and other regions in China,on the basis of comprehensive theoretical research and analysis,it is proposed to strengthen the rational allocation of human resources,formulate an improvement scheme for system function,increase the means of collecting tax information,improve the quality of data management,and improve the tax risk administration process,which will provide reference for improving the implementation level of tax administration with information in local taxation bureaus in China.