China's Tax Information, Building Research

This article mainly discusses how to advance our country's tax infoumation fast and stably from the macroscopic angle.The article contains four parts. First, discusses the Content and Development phase of the tax information. Then the article points out the existence questions in our country tax information, at last, tries to proposes ountermeasuer of how to advance our country's tax information.The first part of the article pointed out the concept of tax information firstly, 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 transforms the tax office's internal organization structure and the way of business operation thoroughly bu using the information technique and other techniques, and make the management of tax more science, reasonable, tight, efficeently, make the wey of tax management from the pyramid type to flat type, make the manage of the tax payer and serbices more transparent and convenient. Then the article introduces the process and existent problems of our country's tax information. The tax information developed widely and deeply since 1983 and have obtained notable achievements: the management system of value-add tax is improved stably; the information of tax management is carried out completely; the section information is shared, the management of refund export tax is strengthened effectively; The level of administration management and the inspection ability of "two powers" are improved greatly; The management of the integral whole makes the important progress; the development of information-based construction is improved rapidly. Currently, our tax information is still on the stage of inner integration in the section, still exists the following problems: there is not enough understanding, normalization is not strong, organization and management systems do not match, the troops is not strong and unsteady, the information lack the depth development etc.The second part introduces the development circumstance of tax information in the developed and developing countries, including the United States, Great Brintain, Germany etc. tax information in those countries are different, providing the precious experience and apocalypse to us. The information-based construction mode of the our country is to draw lessons from the information-based construction mode of foreign countries, combining the circumstance of our country and the problems of two greatest taxes system face, the improvement of the national public finance sharing system and the benefits division between place public finance and local public finance.The third part tries to put forward the countermeasures to the development of tax information, combining the experience of foreign tax information, including construction target, construction principle and construction messure. The construction target is to realize such objects as thoroughly tax information, deeply using of the tax information resources and greatly rising of the efficeency of tax anministration. The principle is an orchestration programming, unify standard, gradually concentrated principle; Have a foothold the current valid need and prophetesses combines together the principle; Moderate to develop the principle. The construction messure include the development of unified goals and principles, the establishment of an effective mechanism for the organization, establishment of the concept of combining science and technology and service, creation of a favorable environment for the drive, putting the main force on the application link, and attaching great importance to security issues.The last part is the conclusion.