A Study On Chinese Tax Affairs Informationization Development

In the condition of economy globalization which is charactered by the rapid development of knowledge economy, network economy and electron commerce, advancing the taxation innovation with the breakthrough of tax affairs informationization is "the third revolution" for the tax affairs, and it is also the most important project of the "tenth five-plan". The clause 6 in the 《The Tax Collection and Administration Law of the People's Republic of China, which was emended in 2001,state that:"The country will equip all levels tax authority with modern information technology designedly, strength the construction for the modernization of the tax collection system, establish and consummate the system of sharing the information between the tax authority and other government section.The country promote the tax affairs informationization to a law levels and definitude it clearly. To improve the quality and efficiency of tax affairs, it is necessary to realize the modernization and informationization of the tax administration. With the construction of tax affairs informationization and the improvement level of centralization, and with the concept of "technology and management", it is probably to set up the function system for tax collection.This paper begins with the concept and theory of the tax affairs information, then debates the phase that our nation faces in the way of tax affairs informationization construction, and the problems that exists. Third, the paper advances that the goal for the current phase of tax affairs information construction for our country is to establish such a pattern which includes the ideas of centralization for tax collection information, electronic taxation, tax intendance system and electronic tax inspection. At last ,the paper conceive the implement for the centralization of the taxation information.This paper includes five chapters. The first chapter clearfies the concept and the sence of the tax affairs informationization. Chapter 2 debates the the conditions that our nation faces in the way of tax affairs informationization construction, and the problemsthat exists. Chapter 3 makes a review of other countries's tax affairs informationization and then promote the sense to the tax affairs informationization construction of our country. The forth chapter conceive the direction way to the Chinese tax affairs informationization construction. Chapter five give the suggestions about the tax affairs informationization construction of our country.