Research On The Development Of China's Tax Informationization

The thesis involves what is the informationization, why and how do we carry through the informationization of tax.First the thesis stresses in the character and property of the information. It indicates that information is a kind of commodity. The aim of the informationization of the tax is to produce information that needed by the management of the tax.And the informationization of the department of revenue, the taxpayer and other department that relates to the tax make up of a integrated circulation. We can get conclusions from the analyse that the informationization of the department of the tax has a positive external avail, and the informationization of the taxpayer and other department that relates to the tax has a property of hypotaxis. We also can get a conclusion that the reformation of the department of tax, the exploitation and using of informational resource are the efficient measures to improve the economic benefit of the informationization of tax.Information asymmetry is ubiquitous phenomenon for the management of tax,and it grave impacts the management of tax. Improving the ability of the collection of information, the transmission of information, the discrimination of information, the analyse of information, the promulgation of information and so on, are the efficient measures to settle the problems that come from information asymmetry of the management of tax. In the frame of public finance and the thought of constructing harmonious society, the new theory of management and the theory of public management bring forward new request to the management of tax. The department of tax must try to carry out the new idea of high quality serving, improving efficiency, taking from cost and democratic management. Expeditting the building of the informationization of revenue and utilizing the modernistic technology of information are powerful pledge to carry out the new idea of management of tax and improving the level of the management of tax.'Nolan Model'and'Mische model'fully reveals the general rules of the development of information technology. Tax information on the development process of review, analysis of the two models use tax information, data and applications that focus on information technology integration will be the next focus of tax. Information technology and the culture of tax information are the pressing task, and creating tax organs are concrete measures. Further this thesis refers to tax information experience of the United States, Germany and other Western countries to clear the direction for the development of China's tax information.In the end, based on the above analysis and the actual work needed, this thesis clears the thinking on the development of China's tax information, and in view of the problems that exist in our tax information, it puts forward specific measures to standardize information technology.