乌市税务稽查信息管理现状及对策研究

发布时间：2018-04-20 04:23

本文选题：信息化 + 税务信息管理　；参考：《新疆大学》2014年硕士论文

【摘要】：在当今知识经济、网络经济、电子商务迅猛发展的世界形势下，信息化是当今世界经济和社会发展的大趋势，计算机技术的应用已经深入到社会的各个领域。在“以纳税申报和优化服务为基础,以计算机网络为依托,集中征收,重点稽查,强化管理”的税收征管模式下,结合管理学相关知识，以信息管理为突破口，，推进税收征管改革是税收工作目前面临的“第三次革命”，尤其是税务信息电子化、网络化的建设以及征管软件、稽查软件以及各类查账软件的运行都为税务稽查实现信息管理奠定了雄厚基础，税务稽查信息管理建设进入到了纵深发展阶段。然而,我们还必须清醒地看到,在税务信息管理的实际操作中还存在许多问题，尤其在税务稽查这一至关重要的环节，加快推进税务稽查信息管理方面的建设，全面提升税务稽查科学管理水平，将做为税收工作的重中之重来抓。本文主要总结了乌鲁木齐市地方税务稽查局在信息管理建设过程中存在的问题，作者根据自己多年积累的工作经验，通过对国内外稽查信息管理状况进行比较分析，总结国内外先进经验，有针对性地提出了一系列的解决思路以及对策，希望本文能够为乌市税务稽查部门的领导决策提供帮助，对提高稽查力度，最大限度的提高稽查效能具有借鉴意义，为新时期税务稽查信息管理建设探索出一条可行的道路。
[Abstract]:With the rapid development of knowledge economy, network economy and electronic commerce in the world, informatization is the main trend of economic and social development in the world. The application of computer technology has penetrated into all fields of society. Under the tax collection and management mode of "based on tax declaration and optimization of service, relying on computer network, centralized collection, key inspection and strengthened management", combining with the relevant knowledge of management, information management is the breakthrough point. Promoting the reform of tax collection and management is the "third revolution" facing the tax work at present, especially the electronic tax information, the construction of the network and the collection and management software. The operation of audit software and all kinds of audit software have laid a solid foundation for the realization of information management in tax audit, and the construction of tax audit information management has entered the stage of deep development. However, we must also be soberly aware that there are still many problems in the actual operation of tax information management, especially in the crucial link of tax inspection, to speed up the construction of tax audit information management. Improving the scientific management level of tax inspection will be the top priority of tax work. This paper summarizes the problems existing in the construction of information management in Urumqi Local tax Inspection Bureau. According to his working experience accumulated for many years, the author makes a comparative analysis on the situation of information management of audit at home and abroad. Summing up the advanced experience at home and abroad, putting forward a series of solutions and countermeasures, hoping that this paper can provide help for the leading decision of the tax inspection department in Urumqi, and improve the inspection strength. It is of great significance to improve the efficiency of audit to a great extent and to explore a feasible way for the construction of tax audit information management in the new period.
【学位授予单位】：新疆大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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