我国税务信息化发展的宏观思考

【作者】 魏国宏；

【导师】 李光龙；

【作者基本信息】 安徽大学 ， 政治经济学， 2004， 硕士

【摘要】 这是一篇站在宏观角度，讨论如何快速、稳定、协调地推进我国税务信息化进程的文章。全文共分五个部分： 首先由信息化的定义引出准确而全面的税务信息化涵义应该包括信息基础设施、专用技术研发、应用发展和智力支持四个方面的建设内容。然后对税务信息化发展的一般规律和原理进行了探索，内容包括信息化的经济意义、信息化导致公共组织结构改变的原理、税务信息化的阶段模型和信息技术特性。 随后考察了我国税务信息化从1983年至现在的经历的三个发展时期的历程和现状，并介绍了一些发达国家税务信息化的发展情况和对我们的经验借鉴，并指出我国税务信息化建设存在的问题。 文章最后综合上面的论述，提出了我国税务信息化的发展应该有针对性的集中解决一些突出问题，包括以信息化为先导，促进税务管理扁平化；建立流程管理信息系统，拓展信息增值应用空间；以数据处理分析为支点提升管理决策科学化水平；重组技术资源，实现税收信息化；加强对电子商务的税收管理。并提出税务信息化发展目标是实现效率目标、监控目标、服务目标、信息共享目标、流程再造目标，为实现此目标应该坚持税收信息化建设与技术创新相结合、坚持税收信息化建设与管理创新相结合、坚持税收信息化建设与信息挖掘相结合、坚持税收信息化建设与综合改革相结合、坚持税收信息化建设与组织文化建设相结合、坚持税务信息化建设与增强安全意识相结合。 由于指导税务信息化发展的理论体系尚未完全建立，文章尝试性的借用简化的新兴古典经济学模型和信息技术发展导致公共组织结构演变原理，论述了信息化是推进税务信息化演进的外部动力，而社会经济对税务信息化需求是推进税务信息化演进的内部动力，税务信息化演进的方向和道路，就是这两类力量均衡的结果。同时借鉴诺兰模型，指出了税务信息化发展目标的实现需要三个阶段。最后从宏观角度提出当前急需解决的问题和为实现目标所采取的措施。更多还原

【Abstract】 This paper carries out a discussion about tax affairs informationization (TAI)strategy in the macroscopic view. The whole paper can be divided into five parts:In the first part, this paper gives a precise definition of TAI through informationization. TAI should include four aspects: information infrastructure construction, special technology, application and intelligence support It explores the general rules and principles of TAI, which includes the economic significance of informationization, the principle of informationization causing the changes in public organization, the stage model of TAI and the characteristics of its relevant technology.The third part makes a review of the development of Chinese TAI in three periods since 1983. It introduces the development of TAI in several foreign countries, which provides us various reference and experience.The last part makes a conclusion of the paper and suggests that we should try to solve some critical problems. This problem-solving process should include: taking the informationization as a forerunner and develop the flatness of tax affairs management; establishing the smooth information management system and developing the application room for information increment: enhance the scientific level of management and decision-making based on the data analysis; rearranging the technology resources to realize the informationization of tax affair, enforce the tax management of electronic business activities. The author also think that the aim of TAI development is to realize the efficiency purpose, the supervision purpose , the service purpose , the information-sharing purpose and the reproducing of the flow. In order to realize those purposes, We should insist on the combination of informationization construction with the technology creation, the combination of informationization construction and information creation, the combination of informationization construction and comprehensive reform, the combination of the informationization construction and the culture construction, and the combinationof the informationization construction and the increasing of the security consciousness.Since there is no established theory system to guide TAI, the author tries to use the model of simplified new classic micro economy and the principle of that the development of information technology causes the changes in public organization .It is pointed out that informationization is the external force for TAI while the requirement of social economy is the internal force. The direction and road which TAI takes is determined by those two forces. At same time, the author uses Nolan Model as reference to define 3 stages to realize the aim of TAI. At last it gives the strategies of solving the critical problems and realizing the aim.更多还原