A Tentative Study On Our Country Tax Informationization Construction

Tax informationization is one of the parts of the entire social informationization . It is the specific expression form of e-government in tax management. The main elements of tax information include the universal application of computer technology, communications technology, management science and other modern information technology in tax activities. Based on special skill ,the tax information developpes a culture to support the activities of the Inland Revenue from traditional paper-based, hand-to modern electronics, network patterns. It is the integrated process of development and utilization of tax information resources. The information-based construction of revenue from tax has the very realistic meanings. It is an important task to adopt the way of scientific management and speed up tax information construction. Nowadays, our country has made great progress in speeding up tax information construction. However, in practical work, many problems still need to be solved, such as, repeat construction, inefficiency of equipment, inadequate information, sluggish revolving. All these show it has a long way to go for the construction of tax revnue. It needs powerful leadership and long-term plan.This article lookes back our tax informationization development and points out that the construction of levying and managing revenue has came into a new period. It also analyzes the existing problems and gets experiences from studying the tax information-based development circumstance about foreign revenue. Finally, it gives strategic suggestion about how to advance our country's tax informationization construction. It contains 4 parts.The first part of the article points out the necessity and related concept of tax information construction. It consits of tax information essence and specific content . The tax information is to make use of the information technique to reform tax work, carry out the modernization of the tax management mechanism. The essence of the tax information is to transform the tax office's internal organization structure and the way of business operation thoroughly by using the information technique and other techniques, and make the management of tax more scientitic, reasonable, tight, efficient , make the way of tax management from the Pyramid type to flat type, make the management of the tax payer more transparent and convenient. Tax information, includs the building of infrastructure, technology-specific research and development, tax information technology applications and information-based intellectual support for the tax system. It includes the training of average and specific talents and building tax information organization. Tax information construction is necessary for improving management, increasing levying quality and efficiency, lowering tax-payers' cost, carrying out the principle of equality.The second part of the article introduces the tax information-based process of our country. It divides the tax informationization into four seedtime according the Nloan model and the Mische model. The tax information has developed widely and deeply sincel983 and has obtained notable achievements: the Golden-Tax Project is improved stably; the information of tax management is carried out completely ;the CTAIS is put into practice step by step, the management of refund export tax is strengthened effectively; the ODPS makes the important progress. China's 1994 Golden Tax Project was launched. In 1998, the Golden Tax Project Phase II construction began. In 2006, three Golden Tax Project was officially launched. Golden Tax Project construction will be finished in 2009. CTAIS raises the tax authorities of the integrated management and monitoring levels. In 2001, the system of the management of refund export tax was strengthened. It is launched by the State Tax Bureau and the General Administration of Customs. The system made tax refund more normative, rigorous, scientific and increased efficiency. The ODPS is one of tax affairs softwares, which fulfills non-paper office work through official automatic network.Our tax information is still on the stage of inner integration in the section. It also analyzes the existing problems in detail. Tax information is not enough to be understood. Normalization is not strong. Organization and management systems do not match with each other.. The third part of the article introduces the development circumstance of tax information in the developed countries, including the United States, Great Britain, Australia and Japan. Tax information in those countries are different and has achieved great sucesses. It provides the precious experience and apocalypse for us. The information -based construction mode of our country is to draw lessons from the foreign countries where some valuable solutions are provided. The aim in our country is to build up highly efficient managemnt organazations and information nextwork, which will realize the connection among different departments and increase the safty of information system.The forth part of the article synthesizes the above treatise, and puts forward the countermeasures to the development of tax information , including construction targets, construction principle and construction measures. The construction is to realize such objects thoroughly: deeply using of the tax information resources and greatly rising of the efficiency of tax administration. The principle is that tax information should be put in practice step by step as a whole. In order to realize our targets, we must insist that the tax revenue informationization construction and the management innovation to unify, insist the tax revenue informationization construction and collection reforms to unify, insist the tax revenue informationization constructtion and training the high quality talented person to unify, insist the tax revenue informationization construction and the data mining to unify, insist the tax revenue informationization construction and strengthening the safety consciousness to unify.