【作者】 刘乾；

【导师】 许冠亭；

【作者基本信息】 苏州大学 ， 公共管理， 2011， 硕士

【摘要】 关于我国当前税收信息化建设的争论就一直没有停止。对于税收信息化建设以及如何设计税制的研究,一直是理论界关注的焦点。文章就是在这种背景下展开的。文章认为税收信息化建设已经是刻不容缓的事,但是应该如何设计税制,如何实施等问题目前还不明确,所以需要进行相关的研究。文章首先对税收信息化这一概念进行了界定,为整篇文章的论述确定了基点。在此基础之上,文章又分两条线索展开。第一条线索是以我国税收征管信息化建设的成就与问题为思维起点,解答我国税收信息化存在问题以及改进方案,指出我国税收信息化建设应该发挥哪些作用等问题,第二条线索是以理论研究为基点,提出推进税收征管信息化建设可持续发展的举措,寻求可能的解决方案,为设计新的税收信息化寻找科学的理论支撑。紧随其后,文章分析了目前我国税收信息化发展目标,并在此基础上提出了具体的税收信息化建设构想。然而文章并没有就此结束。税收信息化建设目标虽然已经设计出来,但是方案的实施仍然可能存在很多问题,文章根据税收信息化建设的实际情况,确定税收信息化建设的突破口,并提出了相应的解决方案。文章全面、系统地研究并阐述了我国税收信息化建设这一前沿问题,对信息化建设问题的理论研究与实践都将具有重要意义。更多还原

【Abstract】 The debate of information on the construction of China’s current tax has not stopped. The research of tax information and how to design the construction of tax has been the focus of theorists. The article launched under this kind of background. The article thinks the information-based construction of the revenue from tax is already become an urgent matter. But how to design the tax system and how to implement such issues is not clear, Therefore, It is need to have a relevant research.First of all,the concept of tax information was defined in the article,then,it is determined the basic point for the entire chapter article’s elaboration On this basis, the article is divided into two clues. The first clue is take our country tax revenue collection information construction achievement and the question as the thought beginning, explains our country tax revenue information existence question as well as the improvement program and which role should play in the tax information construction. The second clue is take the fundamental research as a basic point, proposed that the advancement tax revenue collection information constructs the sustainable development the action, seeking the possible solution, to design the new tax revenue information to seek for the science the theory support. Follows, the article has analyzed the present information development targets in our country tax revenue and proposed the concrete tax revenue information construction conception. However, the article did not end there. Although the goal of building tax information has been designed, implementation of the program may still exist many problems, according to the tax revenue information construction’s actual situation, the definite tax revenue information construction’s breach, and proposed the corresponding solution.It is comprehensive, studied systematically and elaborated our country tax revenue information constructed this front question in the article, and it will have the important meaning to the information construction question’s fundamental research and the practice.更多还原