云南地税信息化建设研究

发布时间：2018-05-16 05:12

本文选题：税收信息化 + 资源整合　；参考：《云南财经大学》2014年硕士论文

【摘要】：伴随着现代信息技术、互联网的快速发展，为了进一步提高综合实力水平，越来越多的国家和地区开始重视信息化的建设工作，世界各国都对信息化提出了更高的要求。税收是国家的经济命脉,税收信息化建设已成为国民经济信息化建设的重要组成部分。因而,建设一个高效运转、反应迅速的电子税务，己经成为目前和未来很长一段时期税务工作的首要任务和长期目标。对税收管理来说，信息化的出现大大改变了传统的管理理念和方式，因此税收与信息化相结合的税收管理方式是当前国际税收管理的主流。显然，为了确保税收管理效率的提升，必须充分发挥想信息化的关键作用，税收信息化的建设是一个长期的过程，在这一过程中要注重各种现代化技术，如网络技术、计算机技术等的综合运用，并且税收管理的各个方面充分发挥其关键作用。综上所述，在综合利用多种现代信息化技术的基础上，针对当前税收管理过程中出现的“疑难杂症”进行合理有效的对症治疗，是信息化税收工作的重要部分，通过建立科学、完善的税收信息化体系，强化税收征管手段，从而加速构建信息化支持下的税收征管新格局，全面实现税收现代化。税收信息化建设是一项聚集了现代科技、税收业务、组织管理为一体的系统工程，承担着聚财为国的艰巨任务,与千千万万的纳税人有着直接的联系。所以，我们有必要从税收信息化工作的历史、渊源、发展以及未来走向进行深入的分析和探讨。本文从税收信息化的内涵出发，探讨了云南地税征管信息化建设的现状、差距和存在的问题，阐明了云南税收征管信息化的发展方向是按照一体化的思想，以系统整合和数据整合为重点的信息化资源整合为核心，充分利用信息化管理系统，全面推进科技管税。全文共分为五部分，第一章是绪论部分，阐述税收信息化建设的研究背景、研究意义，并综合分析了国内外相关研究现状。主要介绍美国、意大利、西班牙等国家税收信息化建设的特点和内容，，为我国税收信息化建设提供了有益的借鉴。第二章对税收信息化建设相关理论做了详细的描述，并着重介绍税收征管信息化的内容和税收信息化的特征。第三章对我国税收信息化资源整合进行探索并给出研究云南地税信息化建设的意义。第四章从云南地税信息建设所经历的三个阶段出发，指出云南地税信息化建设发展目标，描述建设现状、差距和取得的成绩，重点分析面临的形势和税收信息化建设过程中存在的技术、人才、数据质量、安全等方面的问题，并给出对完善云南地税信息化建设的思考。第五章对全文进行总结和做进一步的展望。
[Abstract]:With the rapid development of modern information technology and the Internet, in order to further improve the level of comprehensive strength, more and more countries and regions begin to attach importance to the construction of information technology. Tax collection is the lifeblood of national economy, and tax information construction has become an important part of national economy information construction. Therefore, the construction of an efficient and responsive e-tax has become the primary task and long-term goal of the tax work for a long period of time in the present and the future. For tax management, the emergence of information technology has greatly changed the traditional management concepts and methods, so the combination of tax revenue and information management is the mainstream of the current international tax management. Obviously, in order to ensure the efficiency of tax administration, we must give full play to the key role of information technology, the construction of tax information is a long-term process, in this process, we should pay attention to various modern technologies, such as network technology, The comprehensive application of computer technology, and the tax management of all aspects of the full play its key role. To sum up, on the basis of comprehensive use of various modern information technology, it is an important part of information taxation work to carry out reasonable and effective symptomatic treatment for the "difficult and complicated diseases" appearing in the current tax management process, through the establishment of science, Perfect tax information system, strengthen the means of tax collection and management, so as to accelerate the construction of a new pattern of tax collection and management under the support of information technology, and achieve tax modernization in an all-round way. Tax information construction is a system project that integrates modern science and technology, tax business, organization and management, undertakes the arduous task of collecting money for the country, and has direct relation with thousands of taxpayers. Therefore, it is necessary for us to deeply analyze and discuss the history, origin, development and future trend of tax information work. Starting from the connotation of tax information, this paper discusses the present situation, gap and existing problems of the informatization construction of local tax collection and management in Yunnan Province, and expounds that the development direction of Yunnan tax collection and management informatization is based on the idea of integration. The integration of information resources, which focuses on system integration and data integration, takes full advantage of the information management system to comprehensively promote the management of science and technology taxes. This paper is divided into five parts. The first chapter is the introduction part, which describes the research background and significance of tax information construction, and comprehensively analyzes the domestic and foreign related research status. This paper mainly introduces the characteristics and contents of tax informatization construction in America, Italy, Spain and other countries, which provides a useful reference for China's tax information construction. The second chapter gives a detailed description of the theory of tax information construction, and focuses on the content of tax collection and management information and the characteristics of tax information. The third chapter explores the integration of tax information resources in China and gives the significance of the research on the construction of local tax informatization in Yunnan. The fourth chapter starts from the three stages of Yunnan local tax information construction, points out the development goal of Yunnan local tax information construction, describes the current situation, gap and achievements of Yunnan local tax information construction. This paper analyzes the situation and problems in the process of tax information construction, such as technology, talent, data quality and security, and gives some thoughts on how to improve the construction of Yunnan local tax informatization. The fifth chapter summarizes the full text and makes further prospects.
【学位授予单位】：云南财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;D63

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