The Research Of Informatization Of Tax Resources Supervision In China

With our country market economy uninterrupted growth, economy is concerned globalization, the economy type diversifies , economy associates with diversifying a trend bulging now gradually, tax collection and administration is complicated more and more. The construction of informatization of tax resources supervision (ITRS) is an important part of the tax collection and administration; it is also the trend of perfecting tax system and improving efficiency of tax collection and administration. In recent years, domestic and international scholars and practitioners have done much thorough and painstaking research on ITRS, especially the construction of tax information system, and have made many achievements. This thesis, on the basic of analyzing, using the existing research results for reference, mainly discuss how to use information technology in the tax resources supervision and system structure of ITRS based on the present status of Chinese tax administration and finally provides some concrete measures for improvement by analyzing the existing problems of ITRS in China.The thesis expatiates on the definitions of tax resources supervision, then introduces the general meaning of the information of tax resources supervision. At the same time specify the ITRS that it's main contents include the construction of infrastructure, proprietary technology research and development, application of software development, personnel training mechanism. Furthermore the article describe the important significance of the ITRS in tax collection and administration.We find the problems in ITRS of China by the fact that contrast the ITRS in our country with developed Western countries. The problems are shown mostly in four inspects: The construction of ITRS lacks overall plans and deployment; make Heavy information system applies and light data resource administration; synthetical quality of taxman remains to be improved.Owing to above-mentioned problems that exist in ITRS of China, After the analysis of the differences of ITRS among China and western developed countries, the author uses the experiences of ITRS of developed countries for reference indicates the methods of enhancing improving the level of ITRS. The first is enhancing using information technology comprehensively in tax resources supervision, for instance, constructing the network of tax resources information, building the tax resource information report system rely on the information network; strengthening the daily tax resources supervision by using information technology and the daily tax resources supervision includes tax registration, invoice management, tax inspectors,tax assessment and other areas; development software of tax resources supervision to strengthen the tax resources supervision. The second, tax resources supervision and informatization are both emphases of our construction in tax administration and gradually improve China's ITRS. The third, use business process reengineering (BPR) to implement the informatization of tax resources supervision.This article is also doing analysis about the problems that may be occur in the process of the ITRS of China. There are three main aspects: the first is legal issues in the process of ITRS ,the second is the prevention of computer risks, including computer viruses, hacker attacks, data security, The third is the quality of tax officials and taxpayers. The paper also made corresponding measures and solutions to address this problem.Since Chinese ITRS has not been completely established, and it's theoretical system is not perfect. This article hopes that we can gradually establish and improve the theory of China's ITRS reference to foreign advanced methods and theories in ITRS, so that we can construct a rapid,stable,coordinated development information system of tax resources supervision and make advanced science technology and advanced administration theory to be organically combined. Our ultimate goal is to build a tight, efficient, information sharing, safe and stable management system of ITRS.