摘要
随着信息技术的飞速发展，税收征管信息化建设已成为现代税收管理体系的重要组成部分。然而，在推进税收征管信息化的过程中，一系列问题逐渐显现，如系统兼容性差、数据安全隐患、跨部门协作不畅、人员素质与技能不匹配等，这些问题严重制约了税收征管效率的提升和税收管理的现代化进程。同时，随着税收法规的不断完善和纳税人权利意识的增强，对税收征管信息化建设提出了更高的要求。本文围绕税收征管信息化建设中的关键问题展开研究，首先概述了税收征管理论、信息化理论和风险管理理论，为后续分析提供了理论支撑。随后，详细阐述了税收征管信息化建设在提高税收征管效率、增强税收征管透明度、优化税收征管资源配置等方面的作用。紧接着，文章深入剖析了税收征管信息化建设过程中存在的技术应用层面、组织管理层面、法律法规层面以及纳税人服务层面的问题，并逐一进行了详细阐述。针对这些问题，本文提出了加强技术应用与创新、优化组织管理与协作、完善法律法规与执法以及改进纳税人服务等具体推进策略，旨在为税收征管信息化建设提供可行的解决方案，推动税收征管工作向更加高效、透明、公平的方向发展。
关键字：税收征管；信息化建设；纳税人服务
Abstract
With the rapid development of information technology, the informatization construction of tax collection and management has become an important component of the modern tax management system. However, in the process of promoting the informatization of tax collection and management, a series of problems have gradually emerged, such as poor system compatibility, hidden data security risks, poor cross departmental cooperation, and mismatched personnel quality and skills. These problems seriously restrict the improvement of tax collection and management efficiency and the modernization process of tax management. At the same time, with the continuous improvement of tax regulations and the enhancement of taxpayers' awareness of their rights, higher requirements have been put forward for the informationization construction of tax collection and management. This article focuses on the key issues in the informationization construction of tax collection and management. Firstly, it outlines the theories of tax collection and management, informationization, and risk management, providing theoretical support for subsequent analysis. Subsequently, the role of tax administration informatization construction in improving tax administration efficiency, enhancing tax administration transparency, and optimizing tax administration resource allocation was elaborated in detail. Subsequently, the article delved into the technical application, organizational management, legal regulations, and taxpayer service issues that exist in the process of tax collection and management informatization construction, and elaborated on them one by one. In response to these issues, this article proposes specific promotion strategies such as strengthening technology application and innovation, optimizing organizational management and collaboration, improving laws and regulations and law enforcement, and enhancing taxpayer services. The aim is to provide feasible solutions for the informationization construction of tax collection and management, and promote the development of tax collection and management work towards a more efficient, transparent, and fair direction.
Keywords: tax administration and management; Information technology construction; Taxpayer Services
目录
一、绪论 1
1.1 研究背景和意义 1
1.2 国内外研究现状 1
1.3 研究目的和内容 2
二、相关理论概述 2
2.1 税收征管理论 2
2.2 信息化理论 3
2.3 风险管理理论 3
三、税收征管信息化建设的作用 3
3.1 提高税收征管效率 3
3.2 增强税收征管透明度 4
3.3 优化税收征管资源配置 4
四、税收征管信息化建设中的问题 4
4.1 技术应用层面的问题 4
4.1.1 系统兼容性差 4
4.1.2 数据安全问题 5
4.2 组织管理层面的问题 5
4.2.1 跨部门协作不畅 5
4.2.2 人员素质与技能不匹配 5
4.3 法律法规层面的问题 5
4.4 纳税人服务层面的问题 6
五、税收征管信息化建设的推进策略 6
5.1 加强技术应用与创新 6
5.1.1 提升系统兼容性 6
5.1.2 强化数据安全防护 7
5.2 优化组织管理与协作 7
5.2.1 促进跨部门协作 7
5.2.2 提升人员素质与技能 7
5.3 完善法律法规与执法 8
5.4 改进纳税人服务 8
六、结论 8
参考文献 9
随着信息技术的飞速发展，税收征管信息化建设已成为现代税收管理体系的重要组成部分。然而，在推进税收征管信息化的过程中，一系列问题逐渐显现，如系统兼容性差、数据安全隐患、跨部门协作不畅、人员素质与技能不匹配等，这些问题严重制约了税收征管效率的提升和税收管理的现代化进程。同时，随着税收法规的不断完善和纳税人权利意识的增强，对税收征管信息化建设提出了更高的要求。本文围绕税收征管信息化建设中的关键问题展开研究，首先概述了税收征管理论、信息化理论和风险管理理论，为后续分析提供了理论支撑。随后，详细阐述了税收征管信息化建设在提高税收征管效率、增强税收征管透明度、优化税收征管资源配置等方面的作用。紧接着，文章深入剖析了税收征管信息化建设过程中存在的技术应用层面、组织管理层面、法律法规层面以及纳税人服务层面的问题，并逐一进行了详细阐述。针对这些问题，本文提出了加强技术应用与创新、优化组织管理与协作、完善法律法规与执法以及改进纳税人服务等具体推进策略，旨在为税收征管信息化建设提供可行的解决方案，推动税收征管工作向更加高效、透明、公平的方向发展。
关键字：税收征管；信息化建设；纳税人服务
Abstract
With the rapid development of information technology, the informatization construction of tax collection and management has become an important component of the modern tax management system. However, in the process of promoting the informatization of tax collection and management, a series of problems have gradually emerged, such as poor system compatibility, hidden data security risks, poor cross departmental cooperation, and mismatched personnel quality and skills. These problems seriously restrict the improvement of tax collection and management efficiency and the modernization process of tax management. At the same time, with the continuous improvement of tax regulations and the enhancement of taxpayers' awareness of their rights, higher requirements have been put forward for the informationization construction of tax collection and management. This article focuses on the key issues in the informationization construction of tax collection and management. Firstly, it outlines the theories of tax collection and management, informationization, and risk management, providing theoretical support for subsequent analysis. Subsequently, the role of tax administration informatization construction in improving tax administration efficiency, enhancing tax administration transparency, and optimizing tax administration resource allocation was elaborated in detail. Subsequently, the article delved into the technical application, organizational management, legal regulations, and taxpayer service issues that exist in the process of tax collection and management informatization construction, and elaborated on them one by one. In response to these issues, this article proposes specific promotion strategies such as strengthening technology application and innovation, optimizing organizational management and collaboration, improving laws and regulations and law enforcement, and enhancing taxpayer services. The aim is to provide feasible solutions for the informationization construction of tax collection and management, and promote the development of tax collection and management work towards a more efficient, transparent, and fair direction.
Keywords: tax administration and management; Information technology construction; Taxpayer Services
目录
一、绪论 1
1.1 研究背景和意义 1
1.2 国内外研究现状 1
1.3 研究目的和内容 2
二、相关理论概述 2
2.1 税收征管理论 2
2.2 信息化理论 3
2.3 风险管理理论 3
三、税收征管信息化建设的作用 3
3.1 提高税收征管效率 3
3.2 增强税收征管透明度 4
3.3 优化税收征管资源配置 4
四、税收征管信息化建设中的问题 4
4.1 技术应用层面的问题 4
4.1.1 系统兼容性差 4
4.1.2 数据安全问题 5
4.2 组织管理层面的问题 5
4.2.1 跨部门协作不畅 5
4.2.2 人员素质与技能不匹配 5
4.3 法律法规层面的问题 5
4.4 纳税人服务层面的问题 6
五、税收征管信息化建设的推进策略 6
5.1 加强技术应用与创新 6
5.1.1 提升系统兼容性 6
5.1.2 强化数据安全防护 7
5.2 优化组织管理与协作 7
5.2.1 促进跨部门协作 7
5.2.2 提升人员素质与技能 7
5.3 完善法律法规与执法 8
5.4 改进纳税人服务 8
六、结论 8
参考文献 9
