On Tax-information-construction And The Efficiency Of Tax-collection-management

Taxation-informationization(TI) has developed for more than 20 years, and it is now one of the most obviously developed fields in our country. The author believes that, because of the characteristics of taxation-business, the core of TI construction is to enhance the information level of Tax Collection and Management (TCM) . Nowadays, those kinds of economies have developed rapidly, such as economic globalization, the knowledge-based economy, the network economy, and the e-commerce, therefore, it has became a revolution to reform the TCM by taking TI construction as a breakthrough. China's 2001 amendments to the "THE LAW OF THE PEOPLE'S REPUBLIC OF CHINA CONCERNING THEAD MINISTRATION OF TAX COLLECTION" under the Article VI: "The state plans to use modern information technology to equip tax authorities at various levels step by step, strengthens the modernization of TCM, establishes and improves the information sharing system between the tax authorities and other governmental management organs" , it specifically raised the Importance of TI by the means of law. A comprehensive change of the modernization and informationization of TCM is needed to improve the quality and efficiency of it. A modern TCM operation mechanism can be truly established by increasing the degree of concentration of TI, implementing a centralized collection by the way of TI construction, and following a "technology & management" Mode, so to vigorously improve the efficiency of TCM.This paper discussed the meaning of TI at first, then outlines various historical periods of China's TI development, and gives a relatively in-depth evaluation on the current status of it. What' more, focusing on the Connotation of collection efficiency, the author tells how a Lagging TI could impact on the TCM efficiency negatively. At last, under the background of that the State Administration of Taxation Requests to "establish some kind of new mode of TCM that based on the declaring-Taxpayers and optimization-services, relying on computer networks, implementing concentrating-collection, and focusing on inspection" , the author briefly mentions the experiences of how foreign countries promote the efficiency of TI, empirically analyses of TI's influence on TCM efficiency, and in light of China's specific national conditions, tries to give a relatively in-depth and detailed exposition on how to improve the efficiency of TI in the era of informationization.