China's Tax Information, Building Research

This article is mainly discusses how to advance our country' s tax information 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 countermeasure 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 by using the information technique and other techniques, and make the management of tax more science, reasonable, tight, efficiently, make the way of tax management from the pyramid type to flat type, make the management of the tax payer and services more transparent and convenient. Then, the article introduces the content and the development stage of the tax information, discusses the influence of tax information.The second part discusses 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 lacks the depth development etc.The third part introduces the development circumstance of tax information in the developed and developing countries, including the United States, Australia, Spain, Italy, New Zealand and Argentina etc. tax information in Those countries are different , providing the precious experience and apocalypse (the United States particularly) to us. The information-based construction mode of the our country is to draw lessons from the information-based construction mode (mainly the United States) 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 divisionbetween place public finance and local public finance.The four-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, steps and construction measure. The construction target is to realize such objects as thoroughly tax information, deeply using of the tax information resources, greatly rising of the efficiency of tax administration in 15 years. The principle is an orchestration programming, unify standard, gradually concentrated principle;Have a foothold the current valid need and prophetesses combines together the principle;The technique and managements lay equal stress on the principle;Moderate to develop the principle. Construct the step divide three step;The square one realization advertises for to take care of the system to gather;The second step carries out the information system inside the tax administration section together: The third step realization and nation-il economies and other information systems of social activities gather, and carry out the calculator assistance decision. Construct the measure includes the establishment organization programming center and sets up to advertise for to take care of the mode, the development information talented person' s troops, the paving wide area network , construction data center lately.Finally, information is an important power that pushes the development of social economy, and also is an inevitable trend. The tax administration carrying on information is a strategic measure to adjust the request of ages, and accolade challenge of information ages actively, satisfy the request of society economy development to raise the efficiency of tax administration .This reform will improve the tax administration work method, process, organization greatly, and will decrease the cost of tax , make more Contributes to the development of economy.