【作者】 阮颂华；

【导师】 严丹屏；

【作者基本信息】 华中科技大学 ， 行政管理， 2008， 硕士

【摘要】 上世纪末,互联网的兴起,造就出讯息科技的高速发展,各国开始使用这种新兴媒体作沟通。亦因互联网的出现,沟通的方式打破了天气、地域的物理限制,讯息传递进入新纪元。每一个国家的政府,亦利用讯息科技的手段,对自身公共行政进行现代化、电子化的改革,目的是为了提高政府效率、提高市民对政府施政的参与度等。电子税务是以网络技术为手段,在互联网环境下实施的税务申报、缴纳、控制、分析以及监督的现代税务管理新模式。网络为税务服务的主动方和接受方提供了联系的桥梁。电子税务系统以税务为主体,将税务系统、用户与银行结合起来,通过数据共享与数据交互,使三方均受益,它的建立与完善,为全方位的“电子税务”的实现提供了解决方案。本文在研究国内外电子税务建设经验的基础上,对澳门电子税务建设问题进行必要性和可行性分析,阐述了澳门电子税务建设规划内容,并提出了澳门电子税务规划实施的配套措施。更多还原

【Abstract】 For last century, a high developing of information technology on Internet, people have to use it for communication media in different countries and Nations. Therefore, the internet appears changed the communication method, it is not restriction concern of weather, geographical and physical reason, information communication shift in new generation. For all Governments, the information technology should be used in their own public administration, electronic innovation will increase government efficiency and participating in Government administration between Government and public.E-taxation provides a new modern taxation model for tax report, tax payment, control and monitor management on internet. The e-taxation service covers both parties, it is mainly on taxation service , combine with taxation system ,users and Bank, it is benefit to each parties. It can be a good solution on e-taxation execution to improve government tax management.This paper base on studying different nations?s e-taxation construction experience, analyze the problem of Macau E-taxation construction of feasibility study, Suggest a solution of Macau E-taxation construction and necessary measures.更多还原