A Study On Chinese Tax Affairs Informationization Construction

Under the background of rapid development of current economic globalization and knowledge-based economy, promoting the taxation innovation with the breakthrough of tax affairs informationization is the "third revolution" for the tax affairs. The Article VI in the Law of the Peoples Republic of China on the Administration of Tax Collection, which was emended in 2001, stated that: "The State, in a planned way, equips the tax authorities at various levels with modern information technology, enhances the modernization of the information system for administration of tax collection, and establishes and improves a information-sharing system among tax authorities and other administrative departments of the governments." 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. Through the construction of tax affairs informationization, we can improve the level of centralization of tax information, carry out centralized collection, and establish a modern tax collection operation mechanism.From the concept and theory of the tax informationization, this thesis points out that the tax affairs informationization construction is still in its integration phase now. The thesis also discusses the status and problems of the current construction of tax affairs informationization. The paper advances that the goal for the current phase of tax affairs information construction is according to the ideas of Integration to establish such a pattern which includes: taking the information as the means, taking the system integration as the origination, taking the data centralization as the focus, so as to promote the scientific management and fine management with the content of tax source management and advance the sustainable development of construction of tax affairs informationization.The thesis includes four parts. The first part states the concept of the tax affairs informationization. It explores the general rules of taxation information, which includes the stage model of tax affairs informationization and the theory of business process reengineering about tax affairs informationization. The author makes a review of some developed countries' tax affairs informationization, including United States, Spain, Italy, etc. These countries provide us various reference and experience about the construction of tax affairs informationization. From the evolution of tax administration patterns and the history of tax affairs informationization, the second part discusses the present condition of the construction of tax affairs informationization and the shortcomings about thinking, tax affairs, information technology, expertise and information security. The third part points out the goal of tax affairs informationization. Taking the advanced ideas as the support, taking the tax administration function information as the breakthrough, taking the system integration, the data concentration and the data analysis as the focus, this part elaborates sustainable development measures to improve the tax affairs informationization construction. At last, the thesis analyzes the data concentration of the Hubei country tax revenue.