Study On Comprehensive Tax Collection And Management Capacity From The View Of Informatization

Tax collection and management is important and essential contents of tax management activities, this paper base on the background of constructing service-oriented government and improving information for decision-making and intellectual support system which put forward by the 17th National Congress of the Communist Party of china, carry out the subject on how to use the information era of productivity, improve tax collection and management information systems are not in keeping with that part of the productive forces, the resolution of China's tax collection and management during the transition period tax evasion and other serious problems, the realization of China's tax collection and management capabilities substantially improve and maintain the sustainability to a more in-depth study.This paper is divided into theoretical and practical part.In theoretical part, this paper base on Marxist revenue ideology as a guide, hold the pulse of the information age, learn from western tax collection and management of theoretical research on the latest progress, apply game tools, to manifest the essence of tax collection according to law and tax compliance is harmony and unity under the conditions of market economy from various angles, thus improve the traditional concept of tax-management abilities to comprehensive tax-management abilities (sustainable tax-management abilities). During the process of research, this paper apply fiscal and information two different professional perspective cross-cutting approach to a more in-depth study on the informatization productive forces which affect comprehensive tax collection capacity and related parts of tax collection management system which constraint play of informatization productive forces. At the same time, according to the future demand of tax collection and management, this paper also forecast informatization development trend in the future to enrich the theory of tax collection and management studies, according to tax collection and management system constraint the development trend of information technology, this paper discuss the tax collection business process reengineering theory to enrich the contents of tax collection and management informatization theoretical research.In practical part, this paper analyze the problem restricting the improving comprehensive tax-management abilities, in light of China's national conditions, use the comparative method, detail analysis of the specific approach to improving comprehensive tax-management abilities from developed Western countries-the United States and newly developed country-Singapore, proposed sound measures to enhance China's comprehensive tax collection and management capacity. Finally, use actual case of Fujian local taxation service reformation, once again shows that in order to enhance the tax collection and management capabilities, we should rely on the informatization of tax collection and management, improve the tax collection system,optimize tax collection and management work flow,implement business process reengineering.