The Present Situation And Countermeasures Research On The Third Golden Tax Project Of Liaoning

"The third golden tax project"is a long—term systems engineering . The successful performance of it is the important reflection of which the administration of tax revenue with information technology is in progress successfully.During the developing process of it,the conflict between new and old ideas of administration,the difference of made of thinking and the collision of value ideas make the contradictions prominent increasingly among each functional departments.Now,the province tax bureau has set up the leading group and the office of nonpermanent body for the information technology.It will resolve the problems of who and what to and how to administrate,and it has been unanimously approved by the administrative,vocational and informational departments.There are five parts,as the following:The first part is the introduction.It introduces the general condition and the developing course from the first golden tax project t.11 the third one.which was performed under the back ground ofthe taxation reform in 1994.The second part is the summary of the third golden tax project . First,it explains the overall target and the main content of the third aolden tax project and also the outstanding characteristics , which are different from the first and the second ones.Second,lt introduces the flame and the structure.As the vertical levels,the whole collection and the administration system is divide into three 1evels:the mainstay level.the branch level and the base level,that is to say the province local tax bureau, the city one and the district or county one.And as the horizontal levels,it is divided into the inside nets in each city.The third golden tax project is formed from two parts:the applied system of the taxation and the administration,and the outside information exchange system.Third,it points out the implement meaning of the third golden tax project.The third part expounds five prominent problems in building the third golden tax project.First,because the information technology building is short of unified standard and the total plan,the information can not be enjoyed fully togethe~the information technology function overlaps.The resources can not be made use best,the staff position Can not be fixed and SO on.Second,it lacks scientific and raional administration system.At present,the system of post responsibility is on the base of all—round model of collecting,administrating and checking.The division of labor with individual responsibility is not reasonable,the limits of authority are divided confusedly,and duty overlaps seriously.Third,the professional personnel are badly short.Some a few technical staff can get more and more resources,SO they Can monopolize the technology,while the most general tax staff can't,and they can not get the technology and be trained in time,either.Fourth,the hidden peril in network often comes.The killer soft wears can not go up and renew in time.The fifth,there are some loopholes in the design of technological process.It lacks effective measures of supervision,sometimes appears abnormal information,and it can not administrate the receipts strictly.All these problems seriously influence the smooth progress of the tax information system build.The fourth part First,it analyses the developing situation of taxation information in Germany,America,and Australia,from which we can see in those western developed countries,tax departments have basically set up the taxation information centers,and the information systems have covered the whole country.That has improved the efficiency of the national taxation.Next,it sums up the foreign advanced experience.In most of the western countries,the taxation information administration is built on the scientific and strict models.They have built the nation-wide unified taxation computer network.The fifth parts points out five tactics to perfect the third golden tax project.1.To make clear the aim of the information technology . 2 . To realize making innovations.3.To perfect the mechanism of the professional personnel training.4.To improve safety prevention and system safety.5.To achieve the concentration and reform of the taxation information technology.Generally speaking,the final aim of the third golden tax project is to raise the information technology level of collecting and administrating tax,to give full play to the function of computer and network in every link of taxation and administration,and to steadily improve the quality and effective . The modem information technology,depending on computer and network,must be brought into full play,SO as to overcome the difficulties and resolve the problems in working and create new setup.At present,we should form a large network,among the function and social departments,as the standard,dealing with the information in time,together and correctly,in order to enjoy the information together,and to realize to make the third golden tax project be in motion safely and effectively.