【作者】 欧阳浩敏；

【导师】 童锦治；

【作者基本信息】 厦门大学 ， 财政学， 2007， 硕士

【摘要】 本文围绕税收信息化是什么、为什么要发展税收信息化及怎么进行税收信息化建设的思路展开研究。首先研究信息的特征和属性,信息是一种商品,税收信息化的目的就是生产税收管理所需要的信息产品,税收机关信息化、纳税人信息化、其它部门涉税信息化三部分构成一个完整的产业链。分析得出税收机关信息化具有正外部性、纳税人和其它部门涉税信息化具有从属性。进一步分析得出,办税流程再造、税收机构改革、信息资源的再开发利用是提高税收信息化经济效益的有效措施。信息不对称是税收管理中普遍存在的现象,信息不对称对税收征收管理造成了严重的影响,进行税收信息化建设,提升税收机关的信息收集、信息传输、信息鉴别、信息分析、信息发布等能力是解决税收管理中信息不对称问题的有效手段。在公共财政的框架下,在构建和谐社会思想的指导下,新管理理论及公共管理理论对税收管理提出了新要求,税收机关必须努力实现优质服务、提高效率、降低成本、民主管理的新管理理念。加快税收机关信息化建设,利用现代信息技术是实现新税收管理理念、提升税收管理水平的有力保证。“诺兰模型”和“米歇模型”充分揭示了信息化发展的一般规律,对我国税收信息化的发展历程进行回顾,利用这两个模型分析我国的税收信息化,指出数据的集中和应用系统的整合将是下一步税收信息化建设的重点,信息技术组织和文化的创建是税收信息化的当务之急,税收机关机构改革则是具体措施。进一步借鉴美国、德国等西方发达国家的税收信息化经验,明确我国税收信息化的发展方向。最后,基于以上的理论分析,结合实际工作的需要,明确我国税收信息化发展的思路,并针对我国税收信息化中存在的问题,提出规范信息化建设的具体措施。更多还原

【Abstract】 The thesis involves what is the informationization, why and how do we carry through the informationization of tax.First the thesis stresses in the character and property of the information. It indicates that information is a kind of commodity. The aim of the informationization of the tax is to produce information that needed by the management of the tax.And the informationization of the department of revenue, the taxpayer and other department that relates to the tax make up of a integrated circulation. We can get conclusions from the analyse that the informationization of the department of the tax has a positive external avail, and the informationization of the taxpayer and other department that relates to the tax has a property of hypotaxis. We also can get a conclusion that the reformation of the department of tax, the exploitation and using of informational resource are the efficient measures to improve the economic benefit of the informationization of tax.Information asymmetry is ubiquitous phenomenon for the management of tax,and it grave impacts the management of tax. Improving the ability of the collection of information, the transmission of information, the discrimination of information, the analyse of information, the promulgation of information and so on, are the efficient measures to settle the problems that come from information asymmetry of the management of tax. In the frame of public finance and the thought of constructing harmonious society, the new theory of management and the theory of public management bring forward new request to the management of tax. The department of tax must try to carry out the new idea of high quality serving, improving efficiency, taking from cost and democratic management. Expeditting the building of the informationization of revenue and utilizing the modernistic technology of information are powerful pledge to carry out the new idea of management of tax and improving the level of the management of tax.‘Nolan Model’and‘Mische model’fully reveals the general rules of the development of information technology. Tax information on the development process of review, analysis of the two models use tax information, data and applications that focus on information technology integration will be the next focus of tax. Information technology and the culture of tax information are the pressing task, and creating tax organs are concrete measures. Further this thesis refers to tax information experience of the United States, Germany and other Western countries to clear the direction for the development of China’s tax information.In the end, based on the above analysis and the actual work needed, this thesis clears the thinking on the development of China’s tax information, and in view of the problems that exist in our tax information, it puts forward specific measures to standardize information technology.更多还原