Research On Informationization Of Tax Collection And Administration Of China,Take Wuhan Local Taxation Bureau As An Example

We live in an information age.The National E-government "13th Five-Year Plan"(2016)document emphasizes that it is of great significance to realize taxation information in national e-government projects.This shows that taxation information construction is an important part of China's information construction.In recent years,with the rapid development of China's economy and society,the number of taxpayers has grown rapidly,the structure of economic entities has become increasingly diversified,the forms of economic activities are changing with each passing day,and the taxation business is constantly changing,which bring many new problems to taxation information construction.careful study and resolution is required.In response to this requirement,this paper takes the Wuhan Local Taxation Bureau as an example to study the problems and countermeasures of China's taxation management information construction,which has important theoretical and practical significance.Apart from "Introduction" and "Summary and Outlook",this paper has four main parts:The first main part is "Explanation of relevant theories on taxation management information".This section mainly elaborated on the three theoretical resources supporting this study,namely information asymmetry theory,tax compliance theory,and tax risk management theory.The second part of the main body is "The Current Situation and Problems of China's Tax Collection and Administration information Construction:take Wuhan Local Taxation Bureau as the representation".After summarizing the history,effectiveness and problems of the taxation management information construction of the Wuhan Local Taxation Bureau,this section focuses on the causes of these problems from six aspects,like "lack of relevant legal guarantees" and "lack of information sharing mechanism support".The third main part is "Experience and Enlightenment of the Information Construction of Tax Administration in Developed Countries:Taking the United States,Germany,Italy,and Australia as Examples".This section introduces the experience of taxation management information in developed countries such as the United States,and sums up the inspiration from the experience of taxation management information in developed countries from the aspects of "enforcing comprehensive tax source monitoring" and "providing high-quality tax service".The fourth main part is "Discussion on the Countermeasures for Perfecting the information Construction of China's Tax Collection and Administration." This part constructs the countermeasures for improving the information construction of China's tax collection and management from four aspects:"strengthening the construction of information concentration" and "strengthening the development and management of information technology".The innovative intention of this thesis mainly manifests as follows:taking the Wuhan Municipal Local Taxation Bureau as an example,this paper systematically analyzes the causes of the taxation management information construction problems from six aspects;the "Strengthen the construction of IT talents team" proposed in the article.Four measures to improve the information construction of China's tax collection and administration,such as "strengthening the development and management of information technology",there is both a certain degree of innovation and high policy consulting value.